2021 (11) TMI 730

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....turing unit. 2. The brief facts are that the appellant is a manufacturer of automobile components/parts, which are excisable. The appellant has got two plants located at the same plot number at Pant Nagar, manufacturing similar /identical goods. One of these plants is known as Plant No.9, which is paying excise duty. The other plant is known as Plant No.3, which is availing Area Based Exemption under Notification No.50/2003-CE. The appellant have also another plant at Pune, which is referred to as Plant No.1 manufacturing similar goods. Pursuant to audit, vide show cause notice dated 17.09.2015 relating to the period March, 2011 to September, 2014, it was alleged that the appellant has availed inadmissible cenvat credit (on inputs) amounti....

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.... manufacture of output or goods, and the appellant have paid through bank transfer to the vendors from the bank account of Plant No.9. Admittedly, all the three plants have got separate central excise registration nos., wherein PAN No. is the same for all the three plants. It has also demonstrated from the PAN based Excise Registration number. The Adjudicating Authority confirmed the demand along with interest and further imposed equal amount of penalty under Rule 15 (2) of Central Credit Rules. 4. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who was also pleased to reject the appeal upholding the rejection of credit. 5. Being aggrieved, the appellant has filed the appeal before this Tribunal. 6. In ....