2025 (1) TMI 220

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.... and Tata Motors and also manufacturer of parts of wagon and AC coaches. They were issued with a show cause notice dated 30.12.2014. It was stated in the said show cause notice that the appellant was having three manufacturing plants viz. Plant No.1 situated at Gat No.366, Ambethan Road, Chakan, Pune, Plant No.2 situated at Plot No.43, WMDC Industrial Area, Chakan, Pune and Plant No.3 situated at Gat No.373/1, WMDC Industrial Area, Chakan, Pune. It was further stated that Plant No.1 was having Central Excise registration bearing No. AABCM9380KXM001 and central excise duty was paid at normal rate of duty. It was stated in the show cause notice that investigation revealed that capital goods were brought into Plant No.1 and cenvat credit of ce....

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....,432/- on the appellant under Section 11AC of Central Excise Act, 1044 and imposed penalty equal to cenvat credit denied under the provisions of Section AC(1)(a) of Central Excise Act, 1944. Aggrieved by the said order, appellant is before this Tribunal. 2. Heard the learned counsel for the appellant. Learned counsel has submitted that Plant No.2 and 3 are not separate entities and they are part of the same manufacturing unit. He has further submitted that to amalgamate all the three plants into already existing Central Excise registration, an application was filed on 08.06.2016 and on 24.06.2016 Principal Commissioner of Central Excise having jurisdiction over the manufacturing unit has allowed permission for single registration in resp....