2017 (6) TMI 36

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....A.R. ORDER The present appeal is directed against the impugned order dated 21.04.2009 whereby the Commissioner (Appeals) has dismissed the appeal of the appellant and upheld the order-in-original. 2. Briefly the facts of the case are that the appellants are engaged in manufacture of pet bottles availing CENVAT credit facility on inputs as well as capital goods. The preventive officers of ....

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....tion of penalty under Rule 15 of CENVAT Credit Rules 2004 read with Section 11AC of Central Excise Act. After following the due process of law the adjudicating authority confirmed the demand. Aggrieved by the said order appellant filed appeal before the Commissioner who upheld the order. 2. Heard both the parties and perused the records. Learned counsel for the appellant submitted that the impu....

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....)  CCE Vs Garden Plast Pvt Ltd [2009 (233) ELT   468 (Tri-Ahmd)] 5)  CCE Vs Navodhaya Plastic Industries Ltd [2013 (398)ELT 541 (Tri-LB)] He further submitted that though there was no provision to reverse the credit of used capital goods during the impugned period and the provision requiring reversal of credit on used capital goods @ 2.5% per quarter was brought on 13.11.....