2015 (3) TMI 1254

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....r the Respondent. ORDER The appellant is in appeal against impugned order denying credit availed by the appellant on zinc, furnace oil and hydrochloric acid. 2. The brief facts of the case are that on 15-6-2007, an audit was conducted in the factory of the appellant, an objection was raised that the appellant has no facility of galvanization and also no furnace was installed in their....

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.... along with interest and imposed penalty of equivalent amount on the appellant. Aggrieved with this order, the appellant is before me. 3. Learned counsel for the appellant submits that the sole reason for denial of credit is that the appellant has no facility of galvanization and also no furnace was installed in their unit. But when the panchnama was drawn on 11-1-2008 two Zasta Bhathi or ....

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....have no facility to manufacture the goods. Therefore, Cenvat credit cannot be allowed on these inputs to the appellant. Moreover, it is not coming out that the goods have been sent to the job worker. Therefore, both the lower authorities have rightly denied the credit. 5. Heard the parties and considered the submissions. 6. In this case, an audit objection was raised that the appel....