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2014 (8) TMI 398 - AT - Central ExciseDenial of CENVAT Credit - Credit on capital goods - Whether on the impugned items, the assessee is entitled to take CENVAT credit which were used for erection of supporting structure which were embedded to the earth or not - Held that:- Vandana Global Ltd. (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)) it was held that credit is not available. In these circumstances, relying on the decision of Vandana Global Ltd. (supra) I deny the CENVAT credit on these items. Further I find that the whether the appellants are entitled to take credit or not was in dispute till the decision of Vandana Global Ltd. (supra). It was decided by the Tribunal only on 30.04.2010. Therefore, in these circumstances at the time of taking credit it cannot be said that the appellant has taken wrong credit with malafide intentions. Accordingly, penalty imposed under Rule 13 of the CENVAT Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 is not impossible. Accordingly, the impugned order is modified to the extent that the demands of duty and interest are confirmed and the penalty is waived - Decided partly in favour of assessee.
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