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TMI Blog2013 (12) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... issioning is not mentioned in the purchase order and the delivery is considered as effected the moment the DG sets are delivered at the purchaser’s site. The condition of erection, installation and commissioning is not a part of the sales contract or the purchase order placed for the DG sets manufactured by the appellant and if the same is not a part of the sales contract, we are unable to und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.20,47,032/-, interest thereof, equal amount of penalty under Section 76 of Finance Act, 1994 and also penalty of Rs.2,000/- under Rule 15(3) of CENVAT Credit Rules, 2004. 2. Heard both sides and perused the records. 3. Ld. Counsel submits that this is a recurring issue of denial of CENVAT Credit of the Service Tax paid by the sub-contractor on the erection and commissioning of diesel genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of pre-deposit of the amounts involved. 6. Accordingly, the application for waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of appeal.7. Since the issue involved in this appeal is identical to the issue in Appeal No.ST/240-242/2011, Registry is directed to link this appeal with those appeals and list the same together for disposal. (Dictat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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