2013 (12) TMI 283

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.... appeal and stay petition are directed against Order-in-Appeal NO. 1/RKS/153/2011 dated 08/11/2011 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. Vide the impugned order the lower appellate authority has upheld the denial of CENVAT credit amounting to Rs. 4,53,521/- availed by the appellant, M/s. Arofine Polymers Ltd., MIDC Chakan, Pune on iron and steel items used in the fa....

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....n during the period November,2006 to July, 2007. The appellant reversed the credit in August 2007. Thereafter, the appellant again took credit of the credit under the category of 'inputs'. 3.2 It is the appellant's contention that this re-taking of the credit was mentioned in the ER-1 returns filed on September, 2007 onwards. It is the contention of the appellant the entire transactions were kn....

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....er, when iron and steel products were fabricated into platform, they paid duty on the said platform under the category of machinery under CETH NO. 8419 90 90. Prima facie, the appellant has resorted to a camouflage in respect of their activities. By no stretch of imagination MS channels, angles, platforms, structures etc. can be considered as machinery under CETH 8419. Machinery is something used ....

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....sent case. In spite of these clear facts, the appellant chose to declare the structure as machinery and sought to avail ineligible credit. Subsequent to the reversal, the appellant once again resorted to taking of the credit as inputs. This conduct of the appellant clearly manifest complete disregard for the law and to somehow avail CENVAT Credit whether the same is entitled or not. Therefore, I a....