2013 (10) TMI 1278

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..... Rules, 2004 - Penalty u/s 11AC of Central Excise Act, 1944 – Held that:- Department did not submit anything to controvert the contention of the applicant that they availed cenvat credit on the basis of invoices issued by the manufacturer having Central Excise Registration, that they have paid the amount by Account Payee Cheques and the machines are in existence in the factory of the applicant – Th .....

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..... redit Rules, 2004 and equal amount of penalty under section 11AC of Central Excise Act, 1944. 2. The contention of the applicant is that they availed cenvat credit on the basis of invoices issued by the manufacturer having Central Excise Registration Certificate issued by the Central Excise Department. The contention is that they ensured about the existence of the supplier-factory having registr .....

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..... is that the machines are in existence in their factory. In support of their contention, they also placed reliance on the Tribunals decision in the case of Sunvik Steels Ltd. Vs. Commr. of Central Excise, Bangalore reported in 2012 (276) ELT 518 (Tri.-Bang.), wherein the appeal of assessee in respect of goods supplied by the same supplier, has been allowed. 3. The ld. A.R. for the Department .....

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