TMI Blog2015 (10) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs having been used in the construction of the chimney, which was a part of the pollution control system, the benefit of cenvat credit cannot be denied to them - Penalty imposed is also set aside - Decided in favour of assessee. - E/1162/2009-SM - Final Order No. 21222/2015 - Dated:- 29-5-2015 - Archana Wadhwa, J. For The Appellant : Mr Babu Reddy, Adv. For The Respondent : Mr Moh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court decision in the case of Union of India Vs. Hindustan Zinc Ltd. [2007 (218) E.L.T. 503 (Raj.)], the cenvat credit is not available. As such they are not contesting the demand. Further the balance amount of ₹ 51,326/- (Rupees Fifty One Thousand Three Hundred and Twenty Six only) was used for construction of chimney, which is a part of the pollution control system and covered by the defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the chimney, which was a part of the pollution control system, the benefit of cenvat credit cannot be denied to them. Accordingly the same is allowed. 4. As regards penalty of ₹ 10,000/- (Rupees Ten Thousand only), I find that the credit was availed after reflecting the same in statutory documents and the issue was also a contentious and debatable issue. It is not a case of any malafid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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