2018 (8) TMI 468

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....topadhyay, Suptd. (AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary : Briefly stated the facts of the case are that the appellant is engaged in the manufacture of Organo Sulphur Compounds, Rubber Accelerator and Pitch classifiable under chapters 28, 29 and 38 of the First Schedule to Central Excise Tariff Act, 1985. During the audit in January 2011, it was observed that certain du....

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....es, its receipt or use in any particular factory premise of the manufacturer is not a condition as per the Cenvat Credit Rules, 2004. In support of his submissions, he relied upon the following case laws: 1. Commissioner of Customs & Central Excise v. DNH Spinner [2009 (16) STR 418 (Tri.-Ahmd)] 2. Modern Petrofils v. Commissioner of Central Excise, Vadodara [2010 (20) STR 627 (Tri.-Ahmd)] ....

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....edabad in Commissioner of Central Excise vs. Dashion Ltd. [2016 (41) S.T.R. 884(Guj.)] has observed as under: "8. Coming to the question of penalty, right from the show cause notice stage till the final disposal of the show cause notice proceedings, we find little evidence to support the allegations of willful misstatement, suppression, fraud or collusion on the part of the assessee. In fact, p....