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M/s. Ellenbarrie Industrial Gases Ltd. Versus Commissioner of Central Excise, Kolkata-III

2016 (1) TMI 819 - CESTAT KOLKATA

Inadmissibility of Cenvat Credit on capital goods - Penalty imposed - Held that:- Initially the claim of the appellant was that the cenvat credit would be admissible on cylinders as ‘capital goods’. Later, major portion of the demand was dropped accepting the plea of the Appellant that it is admissible as ‘inputs’. Also, on scrutiny of the de-novo order passed by the adjudicating authority as well as first appellate authority, I do not see any reasoning to support their conclusion of suppression .....

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g the same as capital goods. In the result, the impugned Order confirming imposition of penalty is set aside - Decided in favour of assessee. - Appeal No. E/269/11 - Order No. FO/A/75066/2016 - Dated:- 13-1-2016 - DR. D.M. MISRA, MEMBER(JUDICIAL) For the Petitioner : Sri B.N. Chattopadhyay, Consultant For the Respondent : Sri S.S. Chatterjee, Supdt.(AR) ORDER PER DR. D.M.MISRA: Heard both sides. 1. This is an appeal filed against Order-in-Appeal No. 56-57/Kol-III/2011 dated 01.03.2011 passed by .....

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unal, after an unsuccessful attempt before the Ld. Commissioner(Appeals). This Tribunal vide Order No.S-915/A-1252/KOL/2008 dated 12.12.2008 remanded the matter to the adjudicating authority observing that the Gas Cylinders are not capital goods , however, its admissibility as inputs could be examined by the Original Adjudicating Authority, as such claim was made for the first time before this Tribunal. 3. Pursuant to the said remand order, the adjudicating authority after considering all aspe .....

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iled by the assessee before this forum, challenging the imposition/confirmation of penalty.. 4. Ld. Consultant Sri B.N.Chattopadhyay vehemently argued that the eligibility of Cenvat Credit on gas cylinders was in dispute at the relevant time. The Appellant by disclosing all facts had initially claimed Cenvat Credit on the same as capital goods . But, after remand by this Tribunal, in the de novo proceeding, the same was allowed as inputs and the demand was reduced to ₹ 1,24,340/-. He sub .....

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