TMI Blog2016 (12) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat Credit Rules, 2004; read with Section 11 AC of the Central Excise Act, 1944; is imposable upon the appellant? Held that: - The items, on which credit is taken, are used in the capital goods which are further used in the manufacturing activity. The case of the department on merits can be that this casting and casting articles are used in making of support structures for the machinery. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant against Order-in-Appeal No. 32/BOL/2014 dated 07.08.2014 passed by the Commissioner (Appeal-III), Central Excise, Kolkata as First Appellate Authority. Under this OIA dated 07.08.2014 First Appellate Authority has upheld OIO dated 09.04.2013 passed by the Adjudicating Authority. The issue involved is regarding taking of Cenvat credit of ₹ 3,18,598/-by the appellant with res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring on behalf of the Revenue argued that appellant has paid entire period of demand along with interest when the show cause notice dated 15.10.2012 was issued for extended period. That when the demand of extended period is also paid by the appellant then equivalent penalty is correctly invoked against the appellant. 4. Heard both sides and perused the case records. 5. The issue involved in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Vandana Global Ltd. -vs.-Commissioner of Central Excise, Raipur [2010(253)E.L.T. 440(Tri.LB)]. Under the above factual matrix appellant cannot be visited with equivalent penalty when conflicting views were given on the admissibility of Cenvat credit of such items. 6. In view of the above observations appeal filed by the appellant is only allowed to the extent of equivalent penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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