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2014 (12) TMI 80 - CESTAT KOLKATAWaiver of pre-deposit of duty - CENVAT Credit - capital goods - MS Angles, Channels, Joists, Chassis, Plates, HR Steet, Round, Beams, TMT Bars etc - penalty imposed under Rule 15(2) read with Section 11AC - Held that:- In the show cause notice, it has been alleged that since these items are classified under Chapter No.72 of CETA, 1985, hence, they are not eligible to avail the CENVAT Credit on the same as these item do not fall under the scope of the definition of capital goods. However, taking into consideration the reply filed by the Applicant, in the impugned Order, the ld. Commissioner observed that these items were not used in or in relation to the fabrication of the capital goods, but used as structures. We find from the impugned Order that the ld. Commissioner s finding is not supported by any verification on the claim of the Appellant advanced in their reply to the Notice regarding its use in the fabrication of capital goods. Both sides agree that in similar cases of other units of the Appellant, necessary verifications were carried out by the field formation, and consequently, on the basis of such verification, findings were recorded. However, we find that in the present case, the Department had not verified the claim of the Appellant - Matter remanded back - Decided in favour of assessee.
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