https://www.taxtmi.com/caselaws?id=265841 CENVAT credit on M.S. channels, angles, beams, plates and H.R. coils used for plant and machinery depended on whether the materials were for support structures or for replacement of damaged machinery parts. Because the record did not bifurcate eligible and ineligible use, the credit question required fresh examination and was remanded for de novo adjudication. On penalty, the dispute was treated as a bona fide controversy in light of conflicting views on credit eligibility, and no deliberate intention to evade duty was established, so penalty was not sustainable. en-us Fri, 22 Aug 2014 00:00:00 +0530 Fri, 16 Oct 2015 20:48:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265841 CENVAT credit on M.S. channels, angles, beams, plates and H.R. coils used for plant and machinery depended on whether the materials were for support structures or for replacement of damaged machinery parts. Because the record did not bifurcate eligible and ineligible use, the credit question required fresh examination and was remanded for de novo adjudication. On penalty, the dispute was treated as a bona fide controversy in light of conflicting views on credit eligibility, and no deliberate intention to evade duty was established, so penalty was not sustainable. Case-Laws Central Excise Fri, 22 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265841