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2013 (11) TMI 396
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....pplicant is engaged in the manufacture of cement. They availed cenvat credit on TMT Rebars and TOR steels etc. They supplied the said goods to their contractor for construction of Clinker silos at their factory as free of cost. The adjudicating authority disallowed the CENVAT credit of Rs.25,19,787/- along with interest and penalty for the period March 2010 and June 2010 on the ground that the con....
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....ere used in the construction and civil purpose. Prima facie, in our considered view, the applicant is liable to pay duty on the construction and civil construction. However, the contention of learned counsel on the applicability of Notification No.32/07-ST (supra) would be looked into at the time of appeal hearing. Considering the submission of both sides, we find that payment made by the applican....