TaxTMI 
TaxTMI 
2012 (11) TMI 200
X X X X Extracts X X X X
X X X X Extracts X X X X
....rder]. - This is an appeal filed by Revenue against order-in-appeal No. 133/CE/LKO/2007, dated 30-10-2007. 2. Brief facts of the case are respondents are engaged in the manufacture of sugar and molasses and also availing the Cenvat credit of duty paid on inputs and capital goods received in their factory for the manufacture of final product. During the course of scrutiny of their records i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....earned DR appearing for the Revenue submits that MS Plates, Beams, Channels, Angles etc. were used for fabrication of supporting structures in the sugar plant and as held by the Larger Bench in the case of Vandana Global, [2010 (253) E.L.T. 440 (Tri. - LB)] the Cenvat credit in respect of these items is not admissible to them. He submits that as regards the sulphur burner he repeat the arguments m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sue related to the matter of interpretation of the Cenvat Credit Rules, therefore they cannot be held liable to penalty even if the Cenvat credit is not allowed in respect of the inputs used in the supporting structures of the sugar mills. 5. After hearing both the sides, I find that the items namely : MS Plates, Beams, Angles, Channels are used of fabrication of supporting structures in the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the juice clarification, in double sulphonation process "Film type sulphur burner" is a essential part of the juice clarifier and I find the Cenvat credit on this has rightly been given by the Commissioner (Appeals). I, therefore, uphold the finding of the Commissioner (Appeals) in respect of sulphur burner. 6. Regarding imposition of penalty under Section 11AC, I find that this is a fact as....