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2017 (9) TMI 605 - CESTAT ALLAHABADCENVAT credit - pipes, tubes and items falling under Chapter-85 - capital goods - Held that: - the Cenvat credit on pipes, tubes and items falling under Chapter-85 which are admissible within the definition of capital goods and therefore show cause notice does not sustain in respect of them. The demand of Cenvat credit beyond the period of one year without invoking extended period in the SCN - Held that: - as extended period not invoked, demand not sustainable. Penalty - Held that: - there are no allegations for any malafiedy on the part of appellant. Therefore, penalty also set aside. We allow this appeal in respect of demand except for ₹ 68,459/- - decided partly in favor of appellant.
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