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TMI Blog2008 (8) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... rthy, Member (T) Shri Sameer Chitkara, SDR, for the Appellant. Shri J.C. Patel, Advocate, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - Respondents in this case are manufacturing Welding Rectifiers and issued the same for captive consumption on payment of duty. Some welding rectifiers are sent to work site and some of them are retained in the factory for use. The Departmental officers conducted a preventive check and found that all the welding rectifiers in the factory could not be identified as the ones which have already been cleared by them on payment of duty for use within their factory According to the Department, the welding rectifiers available in the factory may not be the ones which have been duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Jamnagar and brought back subsequently. The Commissioner (Appeals) has allowed the appeal on the ground that even if the machines were delivered to the work site, ultimately the same have been brought back to the appellant's factory for using for manufacture of excisable goods. Accordingly, he has dropped the demand for Cenvat credit involved on the plate bending machine/rolling machine. Out of the total amount of irregular Cenvat credit alleged to have been taken by the respondents to the extent of Rs. 2,85,907/-, there is no dispute regarding the balance and admittedly, the respondents have reversed the same. The respondents have also paid an amount of Rs. 1,03,611/-, towards interest. 2. Revenue has filed the appeal against the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit of Rs. 47,048/- has not been disputed, penalty should have been imposed by the Commissioner (Appeals). 5.1 The Welding rectifiers are manufactured by the respondents and cleared on payment for captive use. It is also not disputed that they are using the same machine in the work site also. Apparently, sometimes, the machines between the work site also and the factory. It is not disputed given point of time, 19 welding rectifiers were available in the factory of the respondents and were being used. Therefore, we do not find anything wrong in the conclusion of the Commissioner (Appeals) that assessees were eligible for credit. 5.2 As regards plate bending/rolling machine credit should have been taken after the machines were re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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