2011 (5) TMI 432

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.... the following amount:-     (i) Denial of Cenvat credit of Rs.5,88,13,400/-;     (ii) interest thereof under Section 75 (3) and penalty of the equal amount. 2. The above stated amount is adjusted by the Adjudicating Authority denying the Cenvat credit on towers, pre-fabricated buildings and an accessory thereof on the ground the same are not capital goods. 3. Lear....

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.... said orders were stuck down. Learned Departmental Representative reiterated findings of the Adjudicating Authority and submits that other than towers, many other items on which credit was availed. 4. On careful consideration and submission made by both the sides, we find that the facts of this case and the facts of the order in the case of Bharti Tele-Ventures Ltd. vs. CCE, Pune (supra) which wa....