TMI Blog2018 (11) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT credit on various M.S. items prior to 07.07.2009 is well settled in favor of the appellant in the case of Bhavya Cements Limited [2018 (10) TMI 525 - CESTAT HYDERABAD] - credit availed prior to 07.07.2009 allowed. Eligibility to avail CENVAT credit post 07.07.2009 - Held that:- Appellant availed CENVAT credit, however could not justify that this amount on M.S. items were in fact used for ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perused the records. 3. The issue involved in this case is regarding eligibility to avail CENVAT credit on various M.S. items procured during the period December 2006 to July 2010 on the ground that the said items were used for fabrication and supporting structures for capital goods and cement was used for laying foundation. Appellant was issued show cause notice for demanding of amount of appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich on an identical issue held in favor of the assessee therein and in the case of Bhavya Cements Limited by final order No. A/31120/2018. 4. Ld. DR reiterates the findings of the lower authorities. 5. On perusal of records, we do find that the appellant has been contesting the demands raised on them on the ground that M.S. items were used for fabrication of capital goods and for laying fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,06,208/- is involved in this case. Appellant availed CENVAT credit, however could not justify that this amount on M.S. items were in fact used for capital goods. Hence, confirmation of demand to the extent of ₹ 5,06,208/- with interest needs to be upheld. 7. As regards the penalty, since we have set aside major portion of the demands raised and also holding that there was litigation whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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