TMI Blog2017 (2) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has continued to avail in eligible credit post 07.07.2009, when they have a decision disallowing the credit under the category of capital goods they ought not to have availed the credit. In view thereof, I sustain the penalty imposed for the period after 07.07.2009 - Appeal partly allowed. - E/28443-28447/2013 - A/30060-30064/2017 - Dated:- 5-1-2017 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri. N. Anand, Advocate for the Appellant. Shri. Guna Ranjan, Superintendent (AR) for the Respondent. (Order per: Sulekha Beevi, C.S.] The above appeal is filed by the appellant challenging the order passed by commissioner (Appeals) who disallowed the credit. 2 Brief facts of the case are that the appellants are eng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010 53,530 70,741 1,24,271 30,000 33,504 90,767 E/28444/2013 Bhimadole 11.12.2007 19.09.2008 04.05.2009 16.12.2009 08.09.2010 01/2007 to 10/2007 11/2007 to 05/2008 06/2008 to 01/2009 01/2009 to 11/2009 12/2009 to 06/2010 1,76,386 10,142 23,482 2,086 8,108 2,20,204 55,000 2,10,010 10,194 E/28445/2013 Taduvai 11.12.2007 16.09.2008 04.05.2009 16.12.2009 03.09.2010 01.06.2011 02/207 to 10/2007 11/2007 to 05/2008 06/2008 to 01/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 07.07.2009. He argued that the issue whether the credit is admissible on cement as inputs or capital goods was highly contentious and therefore the penalty may be waived. 5. On behalf of the Department, the Ld. AR, Shri. Guna Ranjan, reiterated the findings in the impugned order. He also relied upon the decision of Larger Bench in the case of CCE, Guntur Vs. The Andhra Sugars Limited, reported in [2011 (272) ELT 113 (Tri.- LB)] , and argued that the appellants have availed credit which is not admissible and therefore penalty imposed is legal and proper. 6. I have heard the rival submissions. As shown in the table above, the entire credit availed except to the tune of ₹ 1,67,162/- falls within the period prior to 07.07.200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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