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2010 (9) TMI 283 - CESTAT AHMEDABADPenalty - CENVAT Credit - excess credit availed by the assessee - denial of credit availed by the appellants - Confirmation of demand of interest on 50% of the credit availed on steel balls - imposition and confirmation of penalty - Held that: - supplier of the raw material has subsequently debited the amounts in question and the appellant has taken credit of the entire duty paid by the supplier - allowed - As regards denial of 50% of credit availed on the steel balls and confirmation of demand and interest, the appellants have submitted that as per the decisions of the Tribunal as also various high sea sales, steel balls are used as grinding of solid ingredients, have been held to be as input rather than as capital goods - availing 100% credit of duty paid on the said grinding balls, by treating the same as input, was in accordance with the law - penalty imposed upon them will get reduced to denial of the credit, which is not being disputed by the appellant - appeal is disposed off
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