9911796707
TMI Blog2005 (6) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... iled against the Order-in-Original No. 3/2004-Cus. (Commr.), dated 31-3-2004, passed by the Commissioner of Customs & Central Excise, Guntur. 2. The appellants are 100% E.O.U. Consequent to the introduction of Cenvat Credit Rules, 2001, the appellants submitted a letter dated 27-7-2001 to the Jurisdictional Commissioner of Central Excise expressing their intention to avail Cenvat credit. The lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority. 3. Shri S. Murugappan, learned Advocate appeared for the appellants and Shri R.N. Viswanath, learned SDR appeared for the Revenue. 4. The learned Advocate submitted that the earlier, there was a provision in Rule 100H of the Central Excise Rules wherein it is stated that the rules relating Modvat would not be applicable to the 100% E.O.U. But when the Central Excise Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions. The appellants have informed their intention of taking Cenvat credit. The Department acknowledged the intimation sent by the appellants. In these circumstances, the appellants started taking credit. Therefore, there is no contumacious conduct on the part of the appellants warranting imposition of any penalty. Therefore the penalties imposed on the appellants and on Shri P. Ravi, Gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Rules, the appellant cannot avail the credit taken by him for payment of duty in respect of clearance to DTA. Therefore, the demand of duty only is confirmed. As already stated, the penalties are set aside. However the demand of interest under Section 11AB is upheld. These two appeals are disposed of in the above terms.
(Pronounced in the Court on 16-6-2005)
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