2005 (3) TMI 307

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....neyulu, Member (J)]. - Heard. 2. The issue involved is Cenvat credit is proposed to be disallowed. 3. The factory premises of M/s. Hindustan Coco Cola Beverages Pvt. Ltd. (HCCBPL) at Wada, Dist. Thane, was visited by the Officers of CPU, Kalyan, Mumbai-III Commissionerate and the files/documents pertaining to the credit availed on capital goods were sought for further investigation. Records ....

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....ods. Show Cause Notice was issued proposing to disallow the credit availed, interest to be added and penalty to be imposed. 4. On adjudication of the matter, the Commissioner, Central Excise, Mumbai, confirmed the demand of Rs. 10,73,060/- and disallowed the credit of equivalent amount on the captioned goods being 50% of the balance credit of duty, ordered appropriation of Rs. 9,86,483/- debite....

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....ver to the factory premises as it only an extension of pipeline. 7. In the case of M/s. Pepsico India Holding Ltd. v. CCE, 2001 (130) E.L.T. 193(T), it is held that PVC pipes used outside the factory for the purpose of drawing water from a well situated 200 metres from the factory was only an extension of the pipelines inside the factory to be used within the factory premises and hence Modvat c....