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2017 (9) TMI 73 - AT - Central ExciseCENVAT credit - rails - concrete sleeper - Check Rail - Fish Plates - Held that: - the issue is covered by the Hon’ble Supreme Court decision in the case of Jayaswal Neco Ltd. v/s CCE Raipur [2015 (4) TMI 569 - SUPREME COURT], where it was held that it is apparent that the use of railway tracks is related to the actual production of goods and without the use of the said railway track, commercial production would be inexpedient, credit is allowed - demand set aside. Demand of interest on late reversal of credit - scope of SCN - appellant holds that the subject matter was not in appeal before Commissioner (Appeal). Therefore, the finding given by the impugned order in this regard is beyond scope of the department’s appeal before Commissioner (Appeals) - Held that: - When the department has not raised the issue of charging interest on late reversal of credit in the appeal filed before Commissioner Appeals, the assessee also did not get the opportunity to defend and put up their view point on the same - The Tribunal’s decision in case of CCE Mumbai V/s Echay Forging Pvt. Ltd. [2014 (8) TMI 322 - CESTAT MUMBAI] also supports this stand holding that when there is no challenge to the finding of lower authority before the appellate authority, finding of the lower authority is to be upheld - demand of interest set aside. CENVAT credit on Roof Truss and Roof Girder - The appellant has withdrawn credit claim for Cenvat credit amounting to ₹ 72,295/- in respect of Roof Truss and Roof Girder, and therefore, they have reversed the said credit along with interest. Consequently the impugned order in this regard is sustained - demand upheld. Appeal allowed - decided partly in favor of appellant.
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