TMI Blog2018 (1) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... Spinning and weaving mills [2010 (7) TMI 12 - SUPREME COURT OF INDIA], had held that the credit is eligible - the imposition of penalty is unwarranted and unjustified and is set aside. Appeals for remanded reconsideration by following various case laws on the said issue whether credit is admissible on cement and steel used for construction of building/foundation/shed etc. - appeal allowed in pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd steel raw materials viz., MS Angles, Channels etc. The appellants had availed credit on MS Angles Channels etc. used. The department was of the view that the appellants are not eligible for credit taken on cement and steel as they do not fall under the definition of inputs or capital goods. A SCN was issued alleging the same which after adjudication culminated in the confirmation of demand, int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal has remanded these appeals for reconsideration by following various case laws on the said issue whether credit is admissible on cement and steel used for construction of building/foundation/shed etc. The period involved is prior to 07.07.2009 when the restriction with regard to use of cement and steel as input was introduced for a short duration. We find that the request of the Ld. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T, Chennai - 2015 (321) ELT 209 (Mad.) viii) Empee Sugars and Chemicals Ltd. Vs. CCE, Tirunelveli F.O. No.41121-40122/2015 dated 06.12.2015 ix) Thiru Arroran Sugars Vs. CCE, Trichy - 2015-TIOL-1734-HC-MAD-CX x) CCE, Trichy Vs. CESTAT, Chennai - 2014 (309) ELT 71 (Mad.) 5.2 Ld. Consultant has also requested to waive the penalty. He submitted that the issue whether the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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