2022 (2) TMI 247

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....es. A show cause notice dated 06.05.2009 was issued, proposing demand of Cenvat credit amounting to Rs. 2,25,96,901/- along with interest taken wrongly on the Furnace Oil / fuel used in the generation of electricity, part of which cleared to other unit and residential colony during the period 2004-05 to 2007-08. It has also proposed to impose a penalty of equal amount of cenvat duty. By the impugned OIO dated. 24.12.2009, the Commissioner disallowed the Cenvat credit of Rs. 2,25,96,901 along with interest and imposed a penalty of equal amount of Cenvat credit under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944.Therefore, the appellant filed the present appeal. 2. The appellant in grounds of appea....

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....o relied upon the following judgments:- • GUJARAT NARMADA VALLEY FERTILIZERS CO. LTD.- 2012 (286) ELT 481 (SC) • RAMALA SAHKARI CHINI MILLS LTD- 2010-SC-102-SC-CX • MARUTI SUZUKI INDIA LTD- 2009 (240) ELT 641 • M/s GNFC - 2012 (286) ELT 481 3. Shri Vinod Lukose, Learned Superintendent (AR) appearing on behalf of revenue submits that issue is already decided by this Tribunal in case of MEHSANA DISTRICT CO-OP. MILK PRODUCERS UNION Vs. CEX. AHMEDABAD -III 2019(31) G.S.T.L. 484 (Tri-Ahmd). ER-1 submitted by the Appellant for the period April 2004 to March 2008, revealed that appellant had not declared the manufacturing of electricity and steam and supply of electricity to the DTY Divis....