TMI Blog2014 (1) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... veral items fabricated by the appellants which appear to be components/accessories and therefore the definition of ‘inputs’ appear to apply for the same - The appellant and their failure to mention the items manufactured within the factory in the ER-1 return would render them ineligible for the CENVAT credit and would make them liable for demand of CENVAT credit availed by them by invoking extende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on SS sheets, Plates, Channels, Bars, Beams etc., proceedings were initiated to demand the CENVAT credit availed during the above period from the appellant amounting to Rs. 64,78,876/- which have culminating into the impugned order which is confirmed the demand of CENVAT credit with interest. Penalty also has been imposed equal to the CENVAT credit denied and demanded. 2. Learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of supporting structures etc. for which credit is not eligible as per the decision of the Tribunal in the case of Vandana Global Ltd. [2010 (253) E.L.T. 440 (Tri.-LB)]. He also submits that appellant has a strong case on merits also since they had manufactured components and accessories of the Sulphuric Acid plant by using the materials on which CENVAT credit was taken and therefore appellant is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the production and utilization of excisable goods in the monthly ER-1 returns, credit is not available to the appellants. 4. We have considered the submissions made by both the sides. It is noticed from the show-cause notice itself that names of fabricated items and the quantity of HR/SS plates used in fabricating these items have been given. Ongoing through the statement, we find that there are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ima facie appellant has a strong case on limitation since there were decisions on both sides prior to Vandana Global. At this juncture after considering the facts and circumstances, we consider that the amount already deposited by the appellant is sufficient for the purpose of hearing the appeal. Accordingly, the requirement of pre-deposit of the balance amount of dues is waived and stay against r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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