2013 (10) TMI 387

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER Per P.K. Das; All the applications are arising out of a common order and hence all are taken up for disposal. The applicant has also filed miscellaneous applications to record additional pleadings, which are also allowed. 2. The applicant has filed these applications for waiver of pre-deposit of tax of Rs.76,24,217/- along with interest and penalty for the period 1.6.2007 to 31.3.20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the Boards Circular that credit cannot be taken on immovable property. On this issue, he relies on the decision of the Hon'ble Andhra Pradesh High Court in the case of Commissioner of Central Excise Vs. Sai Samhita Storages Pvt. Ltd. 2011 (23) STR 341 (AP) and the decision of the Hon'ble Tribunal in the case of Navratan S.G. Highway Properties P. Ltd. Vs. CST, Ahmedabad - 2012 (26) STR 10 whe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of the Tribunal in the cases of ABC Engineering Works Vs. CCE, Guntur- 2010 (20) STR 145 and CCE, Surat Vs. Aneri Construction - 2012 (286) ELT 639. He further drew the attention of the Bench the relevant portion of the order wherein it is submitted that the applicant has taken the goods long before introduction of levy on renting of immovable property on 1.6.2007 and therefore the contention of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....details of the CENVAT credit availed. He relied upon the decision of the Hon'ble Andhra Pradesh High Court in the case of Sree Rayalaseema Hi-Strength Hypo Ltd. Vs. CCE, Tirupati -2012 (278) ELT 167 (AP). 4. After hearing both sides and on perusal of the records, we agree with the submission of the learned AR in respect of denial of credit of Rs.36,66,326/- on capital goods received prior to 1.....