2013 (11) TMI 941

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... waiver of CENVAT Credit of Rs.11,42,241/-, interest thereof and equal amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority as an in-eligible CENVAT Credit on the ground that the said credit has been availed on M.S. plates, angles, nuts & bolts, declaring them as capital goods while they were not so. 3. Heard both sides and perused the records. 4. On pe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y the appellant during the period September 2008 to April 2009. Prima face, we find that the show cause notice seems to be hit by limitation and on merit also, since the appellant having always taking a stand that the M.S. plates etc were sent for fabrication of parts which were consumed/ used in the new furnace that has been installed, the fact which is not disputed in the order of lower authorit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X