2013 (4) TMI 469

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al and the stay applications are directed against Order-in-Appeal No. P-I/RKS/123/2010 dated 5.08.2010 passed by the Commissioner of Central Excise (Appeals), Pune I. 2. The appellant herein, Racold Thermo Ltd., Chakan, received duty paid Hydrogen and Argon from Praxair India (P.) Ltd. They used these gases for the purpose of welding in their factory. Before welding the two gases have to be mixed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the provisions of Rule 14 of the Central Excise Rules. The case was adjudicated by order dated 27.1.2010 wherein the demand towards CENVAT credit wrongly availed was confirmed along with interest and equivalent penalty was imposed under Rule 15 read with Section 11AC. The appellant preferred an appeal against the said order before the lower appellate authority who dismissed the appeal. However, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... leads that stay be granted against the impugned order. 4. Ld. Superintendent, AR appearing for the revenue submits that in this case even though duty liability has been discharged, the appellant has not received any input. In the absence of receipt of any input, no CENVAT credit can be taken. 5. I have carefully considered the rival submissions. After hearing both the sides, I am of the view tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X