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2018 (11) TMI 738 - AT - Central ExciseCENVAT Credit - input/capital goods - MS Items used for fabrication and supporting structures for capital goods and cement was used for laying foundation - Held that:- These items are eligible to be used as capital goods is a law settled by various decisions - the issue of eligibility to avail CENVAT credit on various M.S. items prior to 07.07.2009 is well settled in favor of the appellant in the case of Bhavya Cements Limited [2018 (10) TMI 525 - CESTAT HYDERABAD] - credit availed prior to 07.07.2009 allowed. Eligibility to avail CENVAT credit post 07.07.2009 - Held that:- Appellant availed CENVAT credit, however could not justify that this amount on M.S. items were in fact used for capital goods - demand with interest upheld. Penalty - Held that:- Since the major portion of the demands is set aside and also holding that there was litigation which was being undertaken before various judicial forums, there is no reason to visit the appellant with any penalty - penalty set aside. Appeal allowed in part.
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