2017 (11) TMI 150

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....d against Order-in-Appeal No. 10-2012 dated 24/01/2012. 2.  Heard both sides and perused the records. The only issue that falls for consideration in this appeal is whether the appellant herein needs to be visited with equivalent that penalty under the provision of Rule 25(2) of the Cenvat credit Rules 2004 read with section 11AA of Central Excise, 1994 or otherwise. 3.  The proc....

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....dicating authority as well as the first appellate authority have come to the conclusion that there being no receipt of pipes which are used in or in relation to the manufacturing of pumps manufactured by the appellant, Cenvat credit availed is wrong and the ER-I returns filed do not indicate that the pipes were delivered at the premises of their client; hence there was suppression of fact with an ....

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.... in availing such Cenvat credit of the Central Excise duty paid on pipes delivered at the site of the customers.  In yet another angle, during the period in question, provision of Cenvat credit rules also permitted delivery of duty paid inputs directly at the premises of job worker  or at the site and Cenvat credit was allowed of duty paid on such materials.  In my view, the equival....