TMI Blog2019 (2) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... stepped in and conclusively held that no cenvat credit can be claimed as the goods are capital goods, the matter was at large. Penalty - Held that:- Because the issue was of interpretation and arguable, the penalties cannot be sustained. They also cannot be sustained because the demand has not been upheld in full. Appeal dismissed - decided against Revenue. - CENTRAL EXCISE APPEAL NO. 109 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand by holding that the assessee is not entitled to avail the cenvat credit of duty paid on the tower material and pre-fabricated building / shelter should have confiscated the goods and allowed the same for redemption of fine. The Adjudicating Authority has neither discussed the issue of confiscation nor has it referred to Rule 15(1) of the Cenvat Credit Rules, 2004. Once it omits to make any or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal itself was filed by the Revenue on the point of confiscation of capital goods on which cenvat credit was improperly availed. The Tribunal found that the submission of the Revenue even if noted and on this point, that does not carry its case any further. Until the Tribunal stepped in and conclusively held that no cenvat credit can be claimed as the goods are capital goods, the matter was at la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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