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TMI Blog2004 (7) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... credit availed on electric cables which are laid from the appellant unit to Mahape Sub-Station (MSEB) amounting to Rs. 5,77,908/-. The Assessee procured 3,926 metres of cables & availed Cenvat credit to Rs. 5,77,908/- during December, 2001 to April, 2002. These cables were used for an express feeder line from MSEB Mahape Sub-Station to their RCD plant which was parallel to the already existing pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovery along with interest under Rule 12 of the Cenvat Credit Rules, 2001 read with Sections 11A and 11B of the Central Excise Act. He also imposed equal amount of penalty under Rule 13F (sic) of Cenvat Credit Rules. 3. On Appeal filed by the assessee, the learned Commissioner of Central Excise (Appeals), Mumbai confirmed the original order passed by the Deputy Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e extension of the cables used inside the factory. The cables are not physically divided in two parts therefore, the impugned order of the CCE (Appeals) is ex facie without jurisdiction and without the authority of law as being contrary to the binding orders of the Hon'ble Tribunal in the above referred cases. 6. The learned JDR justify the impugned order made by both the authorities. 7. As seen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pump used for delivering water from the reservoir through pipe line to factory located a kilometre from the factory and in the instant case the MSEB Sub-Station is located at the distance of 3 km from the factory. The assessee is not having any ownership right over the land between the plant and MSEB. 8. The Larger Bench decision came forth in the context of two conflicting views in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee in claiming Modvat credit as it has been done after informing the Central Excise authorities. There is no violation of the provision of law except the mis-interpretation of the statutory provision. Therefore, he pleads that penalty is not justified. He rely upon the following decisions. 2003 (158) E.L.T. 355 (Tri. - Del.) - Kathuria Portfolios v. CCE, Delhi, 2004 (163) E.L.T. 177 (Tri. - Del ..... X X X X Extracts X X X X X X X X Extracts X X X X
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