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2018 (9) TMI 1349 - CESTAT ALLAHABADCENVAT Credit - inputs/capital goods - various Iron & Steel articles - Welding Electrodes - Held that:- The issue of Cenvatability of Welding Electrode and Cement used for construction of foundation stand covered in favour of the assessee by various decisions - One such reference can be made to the Hon’ble Madras High Court decision in the case of Tamil Nadu Newsprints & Paper Ltd. vs. CCE, Tiruchirapalli [2017 (6) TMI 574 - MADRAS HIGH COURT] - Credit allowed. CENVAT Credit on Light Fittings - Held that:- The amount being on the lower side i.e. ₹ 19,753/-, appellant is not contesting the same. Penalty - Held that:- The demand having been set aside and the issue of availment of credit on Light Fittings being a bona fide issue of interpretation of law, there is no justification for imposition of penalty. Appeal allowed in toto.
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