2013 (2) TMI 335

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....bsp; Mr. P.G. Chacko, J. In this appeal filed by the assessee, the challenge is against denial of CENVAT credit of Rs. 78,040/-, demand of interest thereon and imposition of a penalty of Rs. 78,040/-. The written request (not signed) of the advocate for the appellant has been received by FAX, wherein the appellant seeks a decision on merits. Obviously, the appellant does not want to be pers....

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....VAT credit in question had been taken on structural materials which were partly used in the construction of civil foundation for a Kiln and partly used to fabricate structural support to capital goods. Prima facie, structural materials so used by the assessee are not liable to be considered as capital goods defined under Rule 2(a) of the CENVAT Credit Rules, 2004. The learned Commissioner (Appeals....