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2017 (9) TMI 773 - AT - Central ExciseCENVAT credit - structural items - Held that: - the appellant could not produce any substantial evidence to support their claim that the goods were factually brought to their factory premises and used for manufacturing supporting structures of specified capital goods, their foundation. Consequently, the demand on account of ₹ 55,14,450/- along with interest and equivalent penalty confirmed by the impugned order is hereby sustained. However, in the case of the remaining amount of Cenvat credit of ₹ 25,20,652/-, when the assessee is claiming that they have used the items for which this Cenvat credit has been taken; in the light of Tribunal’s decisions in the case of M/s Singhal Enterprises Pvt. Ltd. [2016 (9) TMI 682 - CESTAT NEW DELHI], this Cenvat credit amounting to ₹ 25,20,652/- is found admissible. Appeal allowed - decided partly in favor of appellant.
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