9911796707
TMI Blog2018 (2) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... it on air conditioners, which is installed in the Control Panel room of the factory and also Cenvat credit on items being PVC Pipe, PVC End Cap, PVC Elbow/Tap, Black Steel Tubes, M. S. Tubes, Galvanized Steel Tubes, M. S. Tubes Welded, M. S. Beam, etc. 2. The brief facts are that the appellant/assessee is engaged in manufacture of V. P. Sugar & Molasses. The allegation in the Show Cause Notice dated 23/11/2009 is that the factory premises were inspected on 29th of July, 2009 & 30th of July, 2009. During the visit/inspection the correctness of Cenvat credit availed on capital goods was verified. It appeared that the appellant have availed Cenvat credit of Rs. 20,67,066/- on different varieties of M. S./PVC pipes and tubes during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the finding that these are installed in the Control Panel of the factory. The learned Commissioner (Appeals) further observed that the issue is wholly interpretational and as such there is no element of any fraud, negligence and suppression, etc. on the part of the appellant/assessee s case and accordingly he was pleased to set aside the penalty on the appellant company and Mr. Syed Abid Ali, Manager (Systems) and also Authorized Signatory of M/s USML. 4. Being aggrieved the appellant/assessee before this Tribunal. The ld. counsel for the appellant/assessee states that admittedly tubes and pipes and fittings thereof have been provided in the definition of capital goods in Rule 2(a)(vi) of Cenvat Credit Rules, 2004. Accordingly, they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and shed and railings. This fact came to the knowledge only when the preventive staff visited the factory. 6. Having considered the rival contentions, I find that tubes and pipes and fittings thereof which are the items under dispute are specifically mentioned in the list of capital goods in Rule 2(a)(A)(vi) of Cenvat Credit Rules, 2004. Further, I find that admittedly the goods have been used in the factory of production. Further, I find that the contention of the appellant that most of the pipes and fittings in question have been used in the plant effluent treatment plant, for clearing godown water, for harvesting, for process piping/juice, piping for concentrated juice syrup, piping for boiling house/Mill House. Only one M. S. Beam-inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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