TMI Blog2016 (6) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... fide can also be attributable to them - penalty imposed upon the appellant is set aside - penalty set aside - appeal allowed - decided in favor of appellant. - Excise Appeal No. 796 of 2006 - 52079/2016 - Dated:- 6-6-2016 - Archana Wadhwa (Judicial Member) And V. Padmanabhan (Technical Member) For the Appellant : Vipul Agarwal, Advocate For the Respondent : Yogesh Agarwal, AR O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The said bins were being manufactured by M/s. Simplex Engineering Foundry Works and were being classified by them under heading 8474.90. If that be so, the appellant, who was procuring the said bins from M/s. Simplex Engineering Foundry Works, were entitled to the benefit of Cenvat Credit inasmuch as Chapter 84 was one of the specified items in the definition of capital goods as appearing u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst M/s. Simplex Engineering Foundry Works for the period April, 2000 to August, 2001 and proposing the denial of cenvat credit to the present appellant i.e. M/s. Bhilai Steel Plant. 4. The said show cause notice culminated into passing of common order passed by Commissioner confirming the demand against M/s. Simplex Engineering Foundry Works and denying the cenvat credit to the present app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orks. It stand observed by the said order that M/s. Simplex Engineering Foundry Works has filed the declaration classifying various types of bins as falling under heading 8474.90 and the said classification declaration stand accepted by the Revenue. It further stand held that in these circumstances, allegation of suppression cannot be held sustainable against M/s. Simplex Engineering Foundry W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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