Tribunal grants appeal, remands case for interest and penalty quantification. CENVAT credits allowed for TMT bars.

The Tribunal allowed the appeal by remanding the case for quantifying interest and penalty. The appellant was granted CENVAT credits for TMT bars and Clean Energy Cess. No penalty was imposed as there was no intent to evade duty. The original authority was tasked with determining the interest amount.

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Issues:
Appeal against Commissioner (Appeals) order upholding Order-in-Original disallowing CENVAT credit and imposing penalty.

Analysis:
1. Facts and Observations:
- Appellants availed CENVAT credit on inputs/capital goods but faced discrepancies during audit.
- Show-cause notice issued for demanding ineligible CENVAT credit.
- Order-in-Original disallowed credit, imposed penalty, and demanded interest.
- Appellant's appeal before Commissioner (Appeals) rejected.

2. Appellant's Arguments:
- Appellant's consultant argued lack of sustainability in the impugned order.
- Claimed credit availed in good faith, even if documents were missing.
- Asserted credit on steel/TMT bars was for maintenance, not construction.
- Cited precedents supporting eligibility for Clean Energy Cess credit.
- Contended no mala fide intent for availing BCD and Customs cess credit.

3. Revenue's Defense:
- AR defended order, stating appellant liable for interest/penalty.
- Alleged suppression of facts by appellant to evade duty.

4. Tribunal's Decision:
- Tribunal found denial of TMT bars credit unjustified, allowed credit.
- Held appellant entitled to Clean Energy Cess credit based on precedents.
- Noted BCD and Customs cess credit availed by mistake, no penalty warranted.
- Regarding interest, remanded matter to original authority for verification.

5. Conclusion:
- Appellants entitled to TMT bars and Clean Energy Cess credits.
- Not liable for penalty due to lack of intent to evade duty.
- Original authority to quantify interest amount, remand for further proceedings.

In summary, the appeal was allowed by way of remand for the quantification of interest amount and penalty, with the appellant being granted CENVAT credits for TMT bars and Clean Energy Cess, and not held liable for penalty under Rule 15(2) due to the absence of intent to evade payment of duty.

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