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TMI Blog2015 (1) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is in appeal against the impugned order wherein Cenvat credit of inputs have been denied along with interest and equivalent amount of penalty has been imposed. 2. The brief facts of the case are that the appellant is a manufacturer of motor vehicles parts. In the manufacturing activity, some part were manufactured and sent for further processing to the job worker and also sent some chemicals t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectricals Ltd. and this Tribunal vide Order no. A/249-250/10/SMB/C-IV dated 10.06.2010 held that the appellant is entitled to take Cenvat credit and appeal was allowed. Therefore, it is prayed that in this case also appeal be allowed by giving entitlement of Cenvat credit. 4. On the other hand, ld. AR reiterates the finding of the impugned order. 5. Heard both sides. 6. Considering the fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order to encourage efficiency and productivity the appellant collects penal charges related to excess utilization of material by way of debit notes. So the credit cannot be denied on the ground that the inputs are not utilized, in or in relation to the manufacture of final product. Further I find that the issue involved in this case is squarely covered by the decision of Galaxy Surfactants Ltd. (s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequential relief." 7. Thereafter the Tribunal held that the appellant is entitled to take Cenvat credit is not required to reverse any Cenvat credit. In these circumstances, following the precedent decision of this Tribunal in the case of Bajaj Electrical Ltd. (supra), I hold that the appellant is entitled to take Cenvat credit and are not required to reverse Cenvat credit on account of excess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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