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2018 (6) TMI 305 - AT - Central ExciseCENVAT Credit for an amount of ₹ 1,04,428/- which was reversed by them and intimated to the departmental authorities - demand of interest - Held that:- It is undisputed by the assessee before the lower authorities that they had availed CENVAT Credit on these two amounts which were not due to them and nothing was brought on record to show that they had not utilized the said CENVAT Credit during the period in question - demand of Interest seems to be correct and is upheld. Demand of ₹ 33,46,191/- in respect of interest, for availing CENVAT Credit which was reversed by the assessee-appellant in December 2008 and by a letter dated 28.01.2009 was intimated to the authorities - Held that:- If assessee-appellant have contested the reversal of ₹ 33,46,191/- on limitation, they would have succeeded. The argument on limitation for seeking setting aside the interest and penalty is an accepted proposition - the interest demanded and confirmed by the lower authorities on an amount of ₹ 33,46,191/- is incorrect and not sustainable. CENVAT Credit on overhead cranes of ₹ 3,04,642/- during the period May 2007 to December 2008 - demand of Interest and penalty as well - Held that:- The inputs like M.S.Angles, channels, bars, concrete mixer etc. are eligible inputs for availment of CENVAT Credit - demand set aside - Interest liability and penalty also set aside. Reversal of CENVAT Credit on GTA services - Held that:- The issue needs reconsideration by the adjudicating authority as it is the claim of the appellant-assessee before Tribunal as was also before the lower authorities that the said services were utilized for “inward presentation of raw materials”. Both the lower authorities have not considered this submission and confirmed the demands without any reasoning on the plea raised by appellant-assessee - matter remanded. Appeal disposed off.
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