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TMI Blog2018 (2) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... hority. The Commissioner (Appeals) however sustain demand of Rs. 10,56,199/- and the balance demand was set aside. The Commissioner (Appeals) also set aside the penalty imposed under Rule 15(2) of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. Being aggrieved by this order both Revenue as well as assessee M/s Fluid Line are in appeal. 3. Learned Counsel for the M/s Fluid Line argued that they have availed the CENVAT credit amounting to Rs. 29,81,282/- on capital goods. CENVAT credit amounting to Rs. 10,47,655/- was taken on capital goods which were not available in their registered factory. The appellant initially used the said capital goods in their registered factory and thereafter cleared the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocess connected with production of goods is being carried out. Further, Section 6 of the Act and Rule 9 of the CE Rules also stipulate registration of persons and not registration of premises. Thus it was argued that the provisions of the Act and Rules do not prescribe registration of premises rather Section 6, Rule 9 specifically stipulate registration of person. Registration of premises is prescribed only in the notification No. 35/2001 issued under Rule 9 of CE Rules which prescribes conditions, safeguards and procedures. Thus it was argued that non-registration of premises is a technical or procedural lapse and the CENVAT credit cannot be denied on this ground. 3.4 Learned Counsel further argued that the learned Commissioner denied th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehouse or otherwise uses excisable goods, shall get registered. Provided that a registration obtained under Rule 174 of the Central Excise Rules, 1944 or the Rule 9 of the Central Excise (No.2) Rules, 2001 shall be deemed to be as valid as the registration made under this sub-rule for the purpose of these Rules. (2) The Board may by notification and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons who may not require such registration. (3) The registration under sub-rule (1) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board." 4.2 He further argued that the conditions, safeguards and procedures of regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods, then the credit of capital goods admissible. The Revenue has contested the said assertion on the ground that Rule 9(3) of the Central Excise Rules clearly prescribes that Board may prescribes conditions, safeguards and procedures by notification under the Rule. It has been pointed by the Revenue that Notification No.35/2001-CE(NT) dated 26.06.2001 specified that if a person has more than one premises requiring registration, separate registration certificate shall be obtained for each of such premises. In this circumstance it is apparent the registration given to person is required to be obtained for each premises. In these circumstances, the term factory would also mean the registered premises of a registered person and not any pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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