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2017 (6) TMI 798 - CESTAT BANGALORE

2017 (6) TMI 798 - CESTAT BANGALORE - TMI - CENVAT credit - steel items such as MS plates, angles, bars and rods, rounds, sheets, flats etc. - denial on the ground that these steel items are neither inputs nor capital goods - Held that: - appellants have only claimed CENVAT credit of 35% on the total quantity of steel purchased which has been used in the manufacture of capital goods - the appellants have rightly availed the CENVAT credit on 35% of the steel which was used in the manufacture of c .....

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Per S. S. Garg The present appeal has been filed against the impugned order dated 28.8.2014 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant but modified the demand of CENVAT credit from ₹ 16,32,578/- to ₹ 5,71,401/- and accordingly, the penalty is also confined to this amount of ₹ 5,71,401/-. 2. Briefly the facts of the case are that the appellants are engaged in the manufacture of excisable goods viz., SGCI inserts and othe .....

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n capital goods. It appeared that the credit availed by the appellants on the aforesaid steel items under CENVAT Credit Rules was irregular as the same will not fit into the definition of either capital goods under Rule 2(a) of the CENVAT Credit Rules or definition of inputs under Rule 2(k) as the same are not used in or in relation to the manufacture of final products. Therefore, a show cause notice was issued to the appellants proposing to disallow and recover the irregular CENVAT credit avail .....

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ved by the said order, appellant filed appeal before the Commissioner (A) who reduced the demand from ₹ 16,32,578/- to ₹ 5,71,401/-, after taking the reports from the Assistant Commissioner who reported that the appellants availed only ₹ 5,71,401/- as CENVAT credit in ER-1 returns during the month of March 2007 to April 2007. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the .....

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tal goods based on the Central Excise certificate. He further submitted that appellant have not availed CENVAT credit on 65% of the steel used in building and supporting structures. He further submitted that the extended period of limitation has been wrongly invoked on the part of the appellant. He also submitted that the appellant have used the steel items i.e., MS flats, plates, angles, rods, rounds, etc., in the manufacture of capital goods such as moulding hopper, Knockout chamber, rails for .....

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the Central Excise certificate to this effect to the department but the learned Commissioner (A) has not considered this evidence at all. Further, I find that the Commissioner (A) has rejected the CENVAT credit mainly on the ground that the appellant have failed to substantiate their claim with evidence whereas the appellant filed the certificate prepared by the Chartered Engineers who has certified that out of the total credit 35% of the steel amounting to ₹ 5,71,403/- used in the manufac .....

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