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TMI Blog2017 (2) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... is context the appellant plea regarding shifting of their factory to the new premises is not acceptable as manufacturing activity is carried out independently at both the premises - denial of credit justified. CENVAT credit - Input Services - maintenance of Wind Mills outside the factory premises - Held that: - the issue has been settled by the Larger, Bench of the Tribunal in the case of Parry Engg & Electronics Pvt. Ltd. Vs. CCE & ST, Ahmedabad-I, II &III [2016 (1) TMI 546 - CESTAT AHMEDABAD], where it was held that credit is eligible on maintenance or repair services of Windmills, located away from the factory - credit allowed. Penalty u/r 15 read with Sec. 11AC is accordingly, reduced to the extent of inadmissible of Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed an appeal before the Cd. Commissioner (Appeals), who in turn, rejected the appeal. Hence, this appeal. 4. The Ld AR for the Revenue submits that it is not in dispute that the appellant though availed Cenvat Credit on the capital Goods at their new factory premises, however, the capital goods continued to be remain in the old factory premises, thereby they have not followed the procedure laid down under Rule 10 of the CCR 2004. It is his contention, that after analysing the evidences and records, the Ld Commissioner (Appeals) decided the issue recording the reasoning at Para 13(2) of the impugned order. Regarding admissibility or credit on the input service relating the Wind Mills, the Ld AR reiterated the findings of the Ld Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant case as the subject matter is different. The allowed the considering that the CENVAT involved on the capital goods viz. Rope way was admissible as the rope way was used for the purpose of transferring the crushed lime stones from the mines to the factory and part of the ropeway was inside the factory. Further, the provisions of Rule 10(3) envisages that the transfer of Cenvat credit in capital goods Will be available only if there is physical the capital goods and that they are accounted or to the satisfaction of the jurisdictional Deputy/Assistant Commissioner. I find that the appellant have failed to comply with provisions of Rule 10(1) and Rule 10(3) the said Rules. Further, merely having ownership of both the premises will not enti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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