2017 (1) TMI 918

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....mmissioner (AR, for Respondent Per: Anil G. Shakkarwar The present appeal is filed by the appellant, M/s Surya Roshni Ltd., against Order-in-Original No. 14/Commr/Meerut-II/2008 dated 09/06/2008 passed by Commissioner of Central Excise & Customs, Meerut-II. 2. The brief facts of the case are that the appellants are engaged in the manufacture of general lighting services Bulbs, Fluorescent Tube ....

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....06. It appeared to Revenue that Cenvat credit availed on the capital goods was not admissible to the appellant in view of the fact that with effect from 02/01/2006, they were manufacturing exempted goods from the said capital goods. Therefore, appellants were issued with a Show Cause Notice dated 28/12/2006, wherein it was proposed to recover Cenvat Credit of Rs. 1,33,93,777/- availed on capital g....

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....empted goods credit cannot be denied to the manufacturer. The ld. Commissioner did not appreciate the argument and disallow the Central Excise credit amounting to Rs. 1,33,93,777/- under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A of Central Excise Act, 1944 and imposed equal penalty. Aggrieved by the said order by Commissioner of Central Excise, Meerut-II i.e. Order-in-Original No.....

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....ate of receipt of capital goods into the factory. 4. The ld. D.R. reiterated the findings of the ld. Commissioner. 5. We have carefully considered the submissions made by both the sides. Admittedly, the capital goods were capable of being used even before installing the entire range of capital goods. It is undisputed fact that the capital goods were received when the appellant was paying Central....