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M/s Gangadhara Steel (P) Ltd. Versus Commissioner of Central Excise, Visakhapatnam-I

2015 (7) TMI 624 - CESTAT BANGALORE

CENVAT Credit - Capital goods - Imposition of penalty - the appellant took the stand that these items have been used as inputs. However, they were not able to produce any evidence to show as to where exactly these items have been used and which components / accessories have been manufactured out of these inputs and used in their factory. - Held that:- There is a difference between Bajaj Hindusthan Ltd. case and the present case. In the case of Bajaj Hindusthan Ltd. (2013 (3) TMI 365 - ALLAHABAD .....

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to impose penalty. - Demand for Cenvat credit with interest is upheld. Penalty imposed on the appellant is set aside. - Decided in favour of assessee. - E/934/2008-SM - Dated:- 9-3-2015 - B. S. V. Murthy, Member (T),J. For the Appellant : Mr G P Sastry, Adv. For the Respondent : Mr S Teli, AR ORDER Per: B S V Murthy: Appellants had availed Cenvat credit of duty paid on MS Angles, Channels, MS Squares, Beams, Flat Bars, MS Flats etc. used in their factory. Taking a view that credit is not admiss .....

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xactly these materials have been used in their factory. A stand was also taken by the Revenue that it is for the assessee to show how inputs and capital goods have been used in their factory. In this case, when the credit was proposed to be demanded, the appellant took the stand that these items have been used as inputs. However, they were not able to produce any evidence to show as to where exactly these items have been used and which components / accessories have been manufactured out of these .....

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2013 (295) E.L.T. 20 (All.)] is proper. Paragraph 29 of this decision is relevant and is reproduced below: "29. The conditions of availing Cenvat credit include the maintenance of documents and accounts under Rule 9 of the Cenvat Credit Rules, 2004 and which include under sub-rule (i) (a), the invoices used by a manufacturer for clearance of (i) inputs for or, the capital goods from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other .....

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evidence or records to show as to which machinery or equipments, these angles, channels, plates etc. have been used as accessories / components / parts etc. The only assurance given by learned advocate is that those items have not been used for construction work but they have been used in machinery / equipments. However, he pleads that the matter may be remanded so that the appellant can produce the records/evidence before the original adjudicating authority. 4. First of all, I am unable to acce .....

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