2016 (12) TMI 1218

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(AR) for the Revenue (s) ORDER This appeal has been filed by appellant M/s Indian Oil Corporation Ltd, Barawuni Refinery, Begusarai (IOCL) against OIO No. 12/MP/Commissioner/2014 dt 30/4/14, as Adjudicating authority. Under this OIO dt 30/4/14 Cenvat Credit of Rs. 7, 75,954/- has been disallowed to the appellant and an equivalent penalty has also been imposed under Rule-15 (1) of the Cenvat Cred....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner, Patna, credit with respect to Gland packing, Non-ASB (Gosket), Cylinder lighting Equipments, Packing Material, Seal (Spore Parts) and Stud & nuts has already been allowed and these Orders-in-Original are not reviewed by the department. Appellant also furnished a certificate dt 16/5/2016 from a Chartered Engineer that the subject items are used either as capital goods or as spare  Pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed by the Adjudicating authority. 4.  Heard both sides & perused the case records. The issue involved in the present appeal is whether appellant is entitled to Cenvat Credit on 13- items claimed to be used as capital goods. It is the case of the appellant that on 7 items, out of 13 disputed items, credit has already been allowed by subsequent orders dt 30/7/14 & 31/12/2015 passed by Jurisdi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ore this bench. 5.  So for as imposition of penalty upon the appellant is concerned it is observed that originally a demand of Rs. 21, 42, 184/- was proposed out of which only Cenvat Credit of only Rs. 7,75,954/- was denied. Out of the disputed 13 items credit with respect to 7 items has been allowed by the other Adjudication authorities of the appellant. As it is a case of interpretation of....