Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2016 (10) TMI 479 - CESTAT NEW DELHI
Denial of CENVAT credit - cenvat credit on iron and steel items (structural steels) used for fabrication of various structures of plants and machineries at site and /or in manufacture of structures supporting capital goods like boiler, coal handling mill, rolling mill, furnaces, conveyors, chimneys etc - inputs under Rule 2(k) of Cenvat Credit Rules, 2004 - Held that: - the decision in the case of C.C.E., Jaipur vs. Rajasthan Spinning & Weaving Mills [2010 (7) TMI 12 - SUPREME COURT OF INDIA] relied upon where it was held that the subject items namely, angles, channels, beams etc. would be eligible for the cenvat credit after applying the user test.
Demand of duty on angles, channels, etc. manufactured and captively consumed in fabrication of structures of capital goods - imposition of penalty - Denial of exemption under N/N. No.67/95-CE - Held that: - When the details submitted by the appellant was not examined by the Commissioner then the matter needs fresh adjudication - matter remanded to the original adjudicating authority who will decide the issue de novo after examining all the records of evidence of use and consumption of subject items, if not already produced, the same are to be produced by the appellant before the original adjudicating authority within one month and thereafter within next two months, the original adjudicating authority shall pass appropriate orders.
Appeal disposed off - decided partly in favor of appellant.