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2016 (10) TMI 953 - CESTAT NEW DELHI

2016 (10) TMI 953 - CESTAT NEW DELHI - TMI - Imposition of penalty - CENVAT credit reversed - structural items used for fabrication of support structures for capital goods such as overhead crane, wire drawing machinery etc - payment of duty with interest on demand - whether the imposition of penalty justified on the ground that wrongful CENVAT credit availed alleging suppression of facts and invoking the extended period of limitation? - Section 11A - Held that: - once the duty disputed is paid a .....

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allegations of suppression cannot be made against the appellant. Under such circumstances, the benefit of waiver of penalty provided under Section 11A (2) is extendable to the appellant - appeal allowed - decided in favor of appellant. - Excise Appeal No. 52280 of 2016 (SM) - Order No. A/53633/2016-SM[BR] - Dated:- 15-9-2016 - Shri V. Padmanabhan, Member (Technical) Ms. Shreya Dahiya, Advocate - for the Appellant Shri M.R. Sharma, Authorized Representative (DR) for the Respondent. ORDER Per. V. .....

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hat inadmissible Cenvat credit to the extent of ₹ 3,56,607/- was availed by the appellant on structural items used for fabrication of support structures for capital goods such as overhead crane, wire drawing machinery etc. On being pointed out by audit, the appellant reversed the disputed amount of Cenvat credit on 16/10/13 and intimated the same to the Department. However, the Department issued a show cause notice dated 08/10/14 covering the period June 2011 to August 2013 proposing disal .....

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ded that the penalty imposed should be set aside. The interest involved was also paid on 16/10/14. In the impugned order the imposition of penalty was upheld. Hence the matter has travel to this Tribunal. 2. Heard Ms. Shreya Dahiya, learned Advocate for the appellant as well as Shri MER. Sharma, learned DR appearing for the Revenue. 3. The learned Advocate appearing for the appellant reiterated the appeal grounds. She submitted that the Cenvat credit reversed with interest is not being contested .....

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ven though the show cause notice has been issued invoking the extended time limit alleging suppression, the duty amounts alongwith interest stand paid and is not being contested in the present appeal. Hence, I uphold the same. The issue regarding admissibility of Cenvat credit on structural items used in the fabrication of support structures for capital goods have been disputed issue. The issue also stood referred to the Larger Bench in the case of Vandana Global Ltd. vs. CCE, Raipur reported in .....

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en served upon them. They have further submitted that in as much as the interest leviable has also been paid in full, no penalty will be leviable under the provisions of this Act and Rules. The relevant provisions of Section 11A are given below : Section 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded. - (1) Where any duty of excise has not been levied or paid or has been short-levied or short-paid or erroneously refunded, for any reason, othe .....

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