2022 (7) TMI 10

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....a Kanjani, Superintendent, Authorized Representative for the Respondent ORDER The brief facts of the case are that the appellant's Chennai Unit has availed the cenvat credit in respect of inputs which are used by all their three units i.e Chennai, Ahmedabad, Pune for the purpose of manufacture. The Chennai unit transferred the required quantity of the imported inputs to the appellant's unit ....

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....e, the appellant filed this appeal before this CESTAT. In respect of Appeal No. E/12951/2019, the same was filed by the Chennai Unit against the imposition of penalty under Rule 26 of Central Excise Rules, 2002. 2. Shri Ishan Bhatt, Learned Counsel appearing on behalf of the appellant submits that the appellant have taken the credit on the duty so paid by Chennai Unit. The assessment of duty pa....

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...., Thane-1 2014 (299) ELT 91 (Tri. Mum)) • Affirmed by Hon'ble Bombay High Court in- 2015 (319) ELT A192 (Bom.) • Cipla Ltd v. CCE, Pune-III- 2011 (273) ELT 391 (Tr. - Mum) • V.G. Steel Industry v. CCE - 2011 (271) ELT 508 (P&H) • CCE v. Indeos ABS Ltd.-2010 (254) ELT 628 (Guj.) • CCE Vadodara Ltd. V.Narmada Chematur Pharmaceutica....