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2015 (10) TMI 1247 - CESTAT AHMEDABAD

2015 (10) TMI 1247 - CESTAT AHMEDABAD - TMI - Admissibility of CENVAT credit - Imposition of interest and penalty - Held that:- It is observed from the case laws relied upon by the appellant that the issue of admissibility of CENVAT credit on the impugned items was disputable. Which was settled by CESTAT Larger Bench in the case of M/s Vandana Global Ltd. (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)). When the issue is disputable, and divergent views were expressed by the Courts then it cannot be .....

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mitation in raising demand without expressing any views on the merits of admissibility of CENVAT credit - Decided in favour of assessee. - Appeal No : E/10515/2013 - Order No. A/10923 / 2015 - Dated:- 30-6-2015 - MR. H.K. THAKUR, HONBLE MEMBER (TECHNICAL) For the Petitioner : Shri M. A. Patel, Consultant For the Respondent : Shri T. K. Sikdhar, AR ORDER Per: H.K. Thakur This appeal has been filed by the appellant with respect to OIA No. 209/2012(Ahd-III/SKS/Commr.(A)/Ahd Dated 04.01.2013. 2. Shr .....

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efore the issue was finally decided by larger bench of CESTAT in the case of Vandana Global Ltd. vs Commissioner of Central Excise, Raipur 2010 (253) E.L.T. 440 (Tri.-LB). That even after the larger bench decision in the case of Commissioner of Central Excise, Jaipur vs Rajasthan Spinning & Weaving Mills Ltd. 2010 (255) E.L.T. 481 (S.C.) Supreme Court decided that items used in the fabrication of chimney, which is integral part of diesel generating set is admissible. That in all these case l .....

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