2019 (3) TMI 1087

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....ellant by the lower Adjudicating Authority under the provision of Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. The penalty was imposed for the equivalent amount to duty paid by the appellant. Being aggrieved, the appeal is filed before this Tribunal. 2. The issue involved in this case is regarding the availability of Cenvat Credit under the Cenvat Credit Rules 2004 (for short Cenvat Rules). The Appellant is, inter-alia, engaged in the manufacture of clinker and cement classifiable under Chapter 25 of CETA 1985. It was the contention of the Department that since the dumper and tippers are not covered under Rule 2 (a) of the Cenvat Rules and hence the credit has been taken irregularly. Th....

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....ot sustainable in view of decision of Aditya Cement (Supra). 5. Learned Representative on behalf of the Revenue, submits that since the issue was only limited to the imposition of penalty, the question of setting aside of the demand to the extent of Cenvat Credit reversed and interest paid does not arise at all. He accordingly supported the order passed by the Commissioner (Appeals) in the impugned order. 5.1 Learned Authorised Representative relied upon the provisions of 11 A(2) of the Act, 1944 and accordingly, he prays that since the matter stand concluded the request of appellant, there is no question reopening of the case at the juncture, but for the penalty imposed on the appellant vide impugned order. 6. Heard both sides and....