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TMI Blog2008 (11) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... RICOL Ltd. Plant-IV by the original authority. The facts of the case are that the appellants Pricol Ltd. Plant-III received liquid nitrogen from M/s. Praxair India Ltd. during the period May 2005 to September 2005 and Pricol Ltd. Plant-IV received liquid nitrogen from the same supplier during January 2003 to June 2005. The appellants had taken credit of duty paid on the consignments of liquid nitrogen during the material period. Subsequently M/s. Praxair India Pvt. Ltd. raised supplementary invoices towards facility charges towards installation and maintenance of storage tanks to warehouse liquid nitrogen at the premises of appellants. In terms of an agreement dated 1-11-2004 between the appellants and M/s. Praxair India Pvt. Ltd., the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal in Jindal Vijayanagar Steels Ltd. v. CCE, Belgaum reported in 2004 (174) E.L.T. 189 in support of this argument. In the above decision, the Tribunal had held that the cost of the plant of the supplier of gas had gone up owing to its installing storage tanks at the premises of its buyers. The facility charges were treated as additional consideration collected by the supplier of gas for the consignments of gas supplied. The Commissioner (Appeals) found that the appellants had suppressed the fact of availment of Cenvat credit against invoices for facility charges from the Department. Accordingly, he found the invocation of larger period under Section 11A for demanding the Cenvat credit involved and imposition of penalty under Section 11A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itrogen gas received by them. It is submitted that the ratio of the decision of the Tribunal in Jindal Vijayanagar Steels Ltd. (supra) squarely covered the issue in their favour. I have also heard the learned JDR, who reiterates the findings in the impugned order. 2. I have carefully considered the case records and the rival submissions by the parties. There is no dispute that the Department collected additional amounts of duty for supplies of liquid nitrogen gas made by M/s. Praxair India Pvt. Ltd. to the appellants during the material period. The Cenvat Credit Rules which regulate availment of credit of duty paid on inputs by a manufacturer does not prohibit the manufacturer availing credit of the entire duty paid on inputs received by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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