TMI Blog2016 (1) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... r [2015 (12) TMI 844 - CESTAT NEW DELHI]. Therefore, following the precedent decision of this Tribunal in assessees' own case, I do not find any infirmity in the impugned order for allowing cenvat credit on steel items used in fabrication of Klins, dryers, storage tank, chimney, curing corusal glazing machines, racks etc. and repair and maintenance of the old machines. In these terms, appeal filed by the Revenue stand dismissed. Regarding imposition of penalty for steel items used in civil construction by the assessee - Held that:- In the show cause notice modus operandi of the assessee is missing. Although the appellant has already reversed the cenvat credit which was taken earlier along with interest on pointing by the Departmental off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t entitled for cenvat credit. Therefore, impugned proceedings were initiated against the assessee. The adjudicating authority adjudicated the matter and denied Cenvat credit as proposed in the show cause notice. Consequently, duty was demanded along with interest. Penalty on the assessee was also imposed. The said order was appealed by the assessee before the learned Commissioner (Appeals) who allowed the cenvat credit on steel items used in fabrication of capital goods and denied used in civil construction. Consequently, duty was demanded along with interest and penalty equivalent to duty was also confirmed by the Commissioner (Appeals). 3. Revenue is in appeal against the order of learned Commissioner (Appeals) allowing cenvat credit t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on being pointed out by the investigator along with interest. In these circumstances, penalty cannot be imposed. 7. Heard the parties. Considered the submissions. 8. In this case, the assessee is a manufacturer of electrical insulators. To manufacture their final product, assessee is required to manufacture kilns, dryer, chimney, glazing machine etc. Admittedly all these machines are fabricated by the assessee in their factory by using the steel items in question. In assessees own case for the earlier period, same items used for same purpose on the same ground, this Tribunal held that assessee is entitled to take cenvat credit as per Final Order No. 53065/15 dated 26.6.2015. Therefore, following the precedent decision of this Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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