TMI Blog2018 (10) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... EXCISE, GUNTUR [2009 (9) TMI 261 - CESTAT, BANGALORE], where it was held that duty paid on motor vehicles cannot be considered as eligible CENVAT credit under capital goods or under inputs - credit rightly denied. CENVAT Credit - duty paying documents - invalid documents - Held that:- The issue needs reconsideration by the adjudicating authority as random sample documents produced before us indicate that appellant may be able to justify their contention that they are eligible for the CENVAT credit - matter on remand. As regards CENVAT credit availed in excess of 50% of the capital goods of an amount of ₹ 29,08,122/- there are no merits in the contentions raised by the learned counsel that this amount is included in the amount of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in the activity of removal of overburden and transportation of the same in the mining site of Singareni Colleries Co Ltd (SCCL), a Govt of India Company; by an agreement with SCCL they were to carry out the work of blast hole drilling, blasting, excavation, loading transportation, spreading, dumping of overburden by using machines at opencast mines. For purposes of transportation activities of the overburden, they imported chassis on payment of applicable customs duty, procured kit buckets, cylinders etc. and other body building material and assembled the same at their site as tippers and dumpers and used the same for the purpose of transportation of such overburden. They took CENVAT credit of the counterveiling duty paid and the cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit availed without valid documents Rs.8,91,815/- Rs.1,53,21,515/- CENVAT credit availed in excess of 50% Rs.29,08,122/- - CENVAT credit of Cess Rs.1,94,732/- Rs.87,899/- Interest Under Section 75 of the Act Penalties Redemption fine Rs.3,00,00,000/- Rs.6,50,00,000/- Penalty u/r 15 Rs.5,00,00,000/- Rs.11,00,00,000/- Show Cause Notice 16.04.2008 17.10.2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant's counsel are already considered by the Bench and held in favour of the Revenue in the case of Ganta Ramanaiah Naidu Vs CCE Guntur [2010(18)STR 10 (Tri-Bang)] wherein identical issue came up for disposal of the Bench. It was admitted by both sides that this position is now challenged before the Hon'ble High Court of Andhra Pradesh and Telangana at Hyderabad. It is her submission that the adjudicating authority was correct in confirming the demands so raised along with interest. It is her submission that the confiscation ordered of the tippers and the spare parts was correct. 5. On a careful consideration of the submissions made, we find that there is no dispute as to the demand of the CENVAT credit under various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not given any detailed finding as regards the classification of the tipper under chapter heading 8428.90. On perusal of the said order, we find that the Tribunal came to the conclusion only on the ground that similarly placed manufacturer in the area have been classified under chapter 84 and coining to such a conclusion, the classification as filed by the appellant was upheld. In the case before us this is not so. There is no dispute as to the classification of the product i.e. tippers by manufacturer i.e. M/s. Volvo, and revenue having accepted the same, the said classification has attained finality. There is no dispute that the tipper is removed as a complete motor vehicle from the factory of manufacturer i.e. M/s. Volvo International L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods of an amount of ₹ 29,08,122/- we do find merits in the contentions raised by the learned counsel that this amount is included in the amount of CENVAT credit denied and upheld by us. To that extent the impugned order needs to be modified and we hold that the CENVAT credit of ₹ 29,08,122/- confirmed by the adjudicating authority on this count is required to be set aside and we do so. 9. As regards the CENVAT credit of cess availed by the appellant for both the appeals we find such credit is availed on motor vehicle cess paid. On perusal of CENVAT Credit rules, we find that it does not contemplate for availment of CENVAT credit of motor vehicle cess. Accordingly, the CENVAT credit availed of ₹ 1,94,732/- and ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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