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2017 (8) TMI 1335 - AT - Central ExciseCENVAT credit - input - M.S.Channel, M.S.Angels, M.S.Beams, Joists, plate etc. - Held that: - Hon’ble Allahabad High Court in the case of Commr. of Central Excise, Ghaziabad Vs. Samtel Colour Ltd. [2013 (1) TMI 586 - ALLAHABAD HIGH COURT], has allowed the cenvat credit on paints and building materials - in the case of Commr. of Central Excise, Coimbatore Vs. Jawahar Mills Ltd. [2001 (7) TMI 118 - SUPREME COURT OF INDIA], the cenvat credit was allowed on power cables, capacitors, control panels, which were used for high voltage transfer electricity. Penalty - Held that: - it appears that the adjudicating authority has mentioned that the same is on interpretation of law - penalty is hereby cancelled by taking a lenient view. Appeal allowed - decided in favor of appellant.
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