2017 (2) TMI 1145

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....ingh, Advocate- for the respondent Per Ashok Jindal: The Revenue is in appeal against the impugned order. 2. The brief facts of the case are that the respondent cleared excisable goods without getting themselves registered with the Central Excise Department and without payment of duty. During the visit by Preventive Department on 01.02.2005, it was found that the respondent is engaged in ....

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....ts used in manufacture of tractor parts. The matter was adjudicated by the adjudicating authority by demanding duty along with interest and imposing penalty on the respondent. The said order was challenged by the respondent before the Ld. Commissioner (Appeals) who granted the benefit of entitlement of cenvat on inputs used in manufacture to tractor parts on which duty was demanded. Aggrieved from....

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....o not find any infirmity in the impugned order wherein benefit of cenvat credit was given to the respondent. 5. Further, we have gone through the show cause notice there is allegation against the respondent that they have contravened the provisions of Rule 4,5,6,8,9 and 12 of the Central Excise Rules, 2002 but there is no allegation that the respondent was having mala-fide intention not to pay ....