2017 (1) TMI 153

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....ommissioner (AR) for the Respondent. ORDER The appellants are manufacturers of tanks, gas coolers etc., and are availing facility of CENVAT Credit on inputs and capital goods.  A Show Cause Notice was issued alleging that the appellant availed irregular credit on capital goods as the appellant had removed the capital good (rolling machine) from the factory premises and installed the sam....

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....id the interest on being pointed out by audit party.  That appellant is only challenging the penalty imposed.  She relied upon the decision laid in the case of CCE & ST, LTU, Bangalore Vs M/s Bill Forge Pvt Ltd., in [2011 (4) TMI 969 (Kar)], M/s Hemarus Industries Ltd., Vs CCE, Kolhapur [2016 (11) TMI 54, CESTAT, Mumbai] and M/s Nova Petrochemicals Ltd., Vs CCE, Ahmedabad-II [2015 (330) ....