Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 544 - CESTAT, BANGALOREDenial of cenvat credit - CENVAT credit availed in respect of the structural items used for the fabrication of sugar silos and weighbridge - invoices are seen mentioned in the Chief Engineer's statement which indicates that the HR coils covered by the invoices were used in the fabrication of sugar silos - same set of invoices and the same structural items are seen stated in the Chief Engineer's statement which also indicates the end-use as sugar silos – Held that:- Chief Engineer's statement specifies the structural items and also states that these were used in the fabrication of weighbridge. There is no evidence to show that the weighbridge fabricated out of the structural items covered by the above three invoices is located within the factory premises of the respondent - order is sustained to the limited extent of grant of CENVAT credit of Rs.78,185/- which was availed by the respondent on the following invoices viz. No.201, 209 and 210 dt.08/09/2006, No.2089 and 2378 dt.19/02/2007 and No.2113 dt.20/02/2007. Any further CENVAT Credit allowed by the Commissioner (Appeals) shall stand denied to the respondent - credit so quantified by the original authority shall be recovered from the respondent without interest or penalty.
|