2022 (4) TMI 473

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.... electricity for supplying to the residential colony, which was denied to the appellant by the department as it was not used for manufacture of the excisable goods. 2. The facts in brief are as follows. The appellant is engaged in manufacture of cement and are clearing their final product on payment of excise duty. They availed Cenvat credit on inputs and input services. They have their own captive plants at Rabriyawas unit for generation of electricity with the aid of furnace oil and various other inputs and input services. Some portion of the electricity so generated is also supplied to the residential colony of the appellant situated near the plant. A show cause notice dated 05.05.2010 was issued to them demanding the reversal of propor....

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....Rules, large litigation in the country stands generated and in the circumstances penalty is not leviable on assessees, particularly when in large number of other cases, on account of conflict views expressed by various Tribunals/High Court, the assessees have also succeeded. Hence although M/s. Maruti Suzuki Ltd. (appellant) has failed in their civil appeals, the department will not impose penalty. Per contra learned Authorised Representative appearing for Revenue submits that the appellants have wrongful availed the credit and therefore they are liable for penalty and prayed for dismissal of Appeal. 4. I have heard learned Chartered Accountant for the Appellant and learned Authorised Representative for the Revenue and perused the case rec....