Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 498 - AT - Central ExciseCenvat Credit- The appellants herein had availed Cenvat credit of duty paid on the items like Steel and cement. It was the allegation of the Revenue in the Show Cause Notice that these items are used in the construction of civil structures and factory buildings and are not capital goods. Coming to such a conclusion, Show Cause Notices were issued for the period July, 2004 to December, 2004 seeking to deny the Cenvat credit availed by the appellant on these items. In the light of the various decisions, held that, the Revenue has not produced any evidence against the order of the adjudicating authority. It is seen from the factual findings of the adjudicating authority that the cement or steel are used by the appellant for the purpose of constructing Iron/Coke Storage tank, It is also seen from the records that there was an actual visit by the Assistant Commissioner to the factory premises of the appellant and vide his letter dated 27-12-2005, has confirmed that the said items were used only for the construction of Storage Tanks and Pollution Control equipments. In the case before us, the factual aspect of the inputs viz. steel and cement having been used for the manufacture of storage tanks is not disputed by the Revenue. In the absence of any contrary evidence to the factual evidence as noticed by the adjudicating authority during the visit to the factory premises, the impugned order is not sustainable. Accordingly, in view of the above legal positions and facts of the case, the impugned order is set aside and appeals are allowed with consequential relief, if any.
|