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2016 (1) TMI 1180 - CESTAT HYDERABAD

2016 (1) TMI 1180 - CESTAT HYDERABAD - TMI - CENVAT credit - structural items treating them as capital goods - Held that: - it is seen that department has not issued any show-cause notice proposing to deny the credit taken on MS items. The appellants reversed the credit pursuant to a letter issued by Range Officer. The same was reversed under protest and thereafter they filed a refund claim. A show-cause notice was then issued proposing to reject the refund claim. It is seen that appellants did .....

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71/16 - Dated:- 20-1-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri P. Dwarakanath, Consultant for the appellant. Shri TJS Prabhakaran, Authorised Representative for the respondent. Order Per: Sulekha Beevi, C.S. The appellants are engaged in the manufacture of MS ingots, TMT bars and are registered with Central Excise department. They are availing CENVAT credit facility. 2. It is the case of the appellants that the Range Officer vide letter dt. 12/10/2009 directed the appellants to pay a .....

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sary. Further, the department had not issued any show-cause notice raising demand of wrongly availed credit though the credit was reversed under protest. The appellants then filed an application for refund of the duty paid along with interest. Upon this a show-cause notice dated 16/09/2010 was issued to them proposing to reject the refund claim alleging that the credit availed on MS items is not admissible. The appellants did not file any reply. The matter was adjudicated and the original author .....

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