TMI Blog2019 (5) TMI 1580X X X X Extracts X X X X X X X X Extracts X X X X ..... or fresh disposal as agreed by the ld. Counsel. CENVAT Credit - capital goods - steel structural items - HELD THAT:- Since the appellant is not pressing for three items i.e. Structural Steel/ MS Beams, Base Frame and Lighting protection mat, the demand to the extent of these goods stands confirmed, without going into merits of the case - demand upheld. CENVAT Credit - capital goods - Base Plate - HELD THAT:- The appellant have received the Base Plates as part of capital goods falling under Chapter heading 84779000. Since the classification of this item has not been challenged by the Revenue that it is falling under Chapter 84, the same is eligible for Cenvat credit as per definition of capital goods. Therefore, the credit in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... change in the typed order. On merit, he submits that the issue involved is eligibility of Cenvat credit on steel structure items and their use as given in the table reproduced below:- Sr. No Item Amount (Rs.) Use of item 1 Structural Steel/MS Beam Supporting to structure to give support to transformer installed for supply of power to the plant for manufacturing process. 2 Base plate 7,34,549/- Supplier classified the same un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods. Therefore, the credit is admissible. As regards serial No. 4, i.e. Structure for Creel loading system, he submits that this part is used for material handling equipment, therefore, the credit is allowed as capital goods. He further submits that since the matter involved is of interpretation of law and there were contrary judgments, there is no malafide intention on the part of the appellant and therefore, penalty is to be waived. 3. Shri S.K. Shukla, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He also submits that as per the order, the matter was remanded and therefore, there is no scope for rectification of the order. 4. Heard both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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