2014 (6) TMI 133

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..... e obligation to ensure smooth running of the machinery supplied by them during the warranty period is on the appellant only and not on the service provider. The service has been provided to the appellant only in view of the above position. Having regard to the facts and circumstances of this case which are similar to the facts and circumstances in the case of Danke Products [2009 (7) TMI 137 - CES .....

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..... same for payment of duty on the machines manufactured and sold by them. On the ground that activity of repairs and maintenance is post removal and post manufacturing activity, Cenvat credit of Rs. 2,66,071/- was denied and demanded with interest and further a penalty equal to Cenvat credit availed was imposed under Section 11AC of Central Excise Act, 1944. 2. The learned counsel on behalf of t .....

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..... a standard industry practice. He relies upon the decision of the Tribunal in the case of CCE, Vadodara v. M/s. Danke Products and Ors. reported in 2009-TIOL-1337-CESTAT-AHM = 2009 (16) S.T.R. 576 (Tri. - Ahmd.). He submits that in the case of Danke Products, service was provided by a third party on behalf of the manufacturer in respect of the transformers supplied during the warranty period. In t .....

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