9911796707
TMI Blog2018 (3) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise (Appeals), Mumbai - I vide order-in-appeal no. SK/99-101/Mumbai-I/2018 dated 20th December 2016 has upheld the disallowance of CENVAT credit of Rs. 1,23,643/- being tax paid on maintenance of windmills, Rs. 79,106/- being tax paid on insurance premium for coverage of employees/families and Rs. 28,593/- being tax paid on diagnostic health checkup of employees. It is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturing process, Learned Counsel conceded that they would not press for decision on the eligibility and confined the pleading to the penalty imposed on them. 4. Likewise, he pleaded that the appellant was unable to distinguish between the premium attributable to insurance of employees and that of their families. It would appear that, in these circumstances of inability to justify the nexus wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants. Consequently penalty imposed on them in proceedings arising from show cause notice F. No. II(3)T-II/EF/SCN/VVF/63/13/1370 dated 7th August, 2013 and F. No. II(3)T-II/EF/SCN/VVF/63/13/1423 dated 14th August, 2013 are set aside. 7. The appellant is unable to establish the justification for contending that the diagnostic facility used by the employees was in connection with or essential t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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