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TMI Blog2018 (4) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate for the Appellant Shri A.Cletus, Addl. Commissioner (AC) for the Respondent Per B. Ravichandran, The appellant is against the order dated 8.2.2011 of Commissioner, LTU, Chennai. 2. The appellants are engaged in the manufacture of Caustic Soda Lye and Ethylene-di-Chloride liable to central excise duty. For import and receipt of ethylene through sea, they have put up a jetty in Karaik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d imposed equal amount of penalty under Rule 15(2) of CENVAT Credit Rules, 2004 r/w section 11AC of Central Excise Act, 1944. 3. The ld. counsel contesting the impugned order submitted that the jetty and other arrangements in the port are put up by the appellant for receipt and transfer of one of the essential raw materials for the manufacturing process. They have spent the full money on such est ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various decided case laws in support of her argument. 4. The ld. AR reiterated the findings in the impugned order. 5. We have heard both sides and perused the appeal records. 6. We note that the appellant have put up jetty and connected facilities in the sea near Karaikal Port only to facilitate the receipt and transfer of their essential raw materials ethylene to bring it to the factory for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tial for manufacturing process. In the said dispute also, the single point mooring system was installed for discharge and transport of liquid cargo used as a raw material. 7. The Hon'ble Supreme Court in Jayaswal Neco Ltd. (supra) referred to principle laid down in J.K. Cotton Spinning and Weaving Mills Co. Ltd. - 2002-TIOL-116-SC-CT-LB to allow credit on railway track materials which are used fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Based on the analysis of various case laws as discussed above, we find that denial of credit in the present case is not legally sustainable. The impugned order is set aside and the appeal is allowed with consequential relief, if any. 10. The miscellaneous application filed for change of cause title of the name of the respondent to Commissioner, GST & Central Excise, Puducherry is allowed. & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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