TMI Blog2014 (3) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... of foundation/making of structures for support of capital goods - Held that:- Even any statement indicating the manner of use of the materials is not forthcoming. In the circumstances, the appellant cannot be considered to have made out prima facie case against the above denial of CENVAT credit. The appellant has pleaded limitation against the demand - there will be a direction to the appellant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of capital goods. The learned counsel for the appellant has not been able to substantiate the assessee s claim that the structural materials were used as components/spares/accessories of capital goods. Even any statement indicating the manner of use of the materials is not forthcoming. In the circumstances, the appellant cannot be considered to have made out prima facie case against the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is prima facie valid. 2. In the result, there will be a direction to the appellant to pre-deposit the entire amount of CENVAT credit within 6 weeks and report compliance to the DR on 12.04.2013. DR to report on 19.04.2013. In the event of due compliance, there will be waiver and stay in respect of the penalty imposed on them. (Pronounced and dictated in open Court) - - TaxTMI - TMITax - C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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