2018 (3) TMI 1222

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....Commissioner (AR) for the respondent Commissioner of Central Excise (Appeals), Mumbai - I vide order-in-appeal no. SK/99-101/Mumbai-I/2018 dated 20th December 2016 has upheld the disallowance of CENVAT credit of Rs. 1,23,643/- being tax paid on maintenance of windmills, Rs. 79,106/- being tax paid on insurance premium for coverage of employees/families and Rs. 28,593/- being tax paid on diagnos....

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....wind mills were not entirely used in the manufacturing process, Learned Counsel conceded that they would not press for decision on the eligibility and confined the pleading to the penalty imposed on them. 4. Likewise, he pleaded that the appellant was unable to distinguish between the premium attributable to insurance of employees and that of their families. It would appear that, in these circu....