2013 (12) TMI 672

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.... The applicant filed this application for waiver of pre-deposit of duty of Rs.94,27,658/- imposed under Rule 14 of the CENVAT Credit Rules, 2004 read with proviso to Section 11A(1) of the Central Excise Act, 1944, interest under Rule 14 of the said Rules read with Section 11AB of the Central Excise Act, 1944 and penalty of equal amount under Rule 15 of the said Rules and Section 11AC of the Cen....

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....ned authorised representative for the Revenue submits that these items were used in the paint shop, which is an immovable property embedded to earth. Hence, the applicant is not eligible for CENVAT credit. In this regard, he relied upon the decision of the Hon'ble Supreme Court in the case of Saraswati Sugar Mills Vs Commissioner of Central Excise, Delhi-III reported in 2011 (270) E.L.T.465 (S.C.)....

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....preme Court in the case of Rajasthan Spinning & Weaving Mills Ltd. (supra) held that iron and steel used in erection of chimney, which is an integral part of the Diesel Generating Set would be eligible for the credit. On the other hand, the Hon'ble Supreme Court in the case of Saraswati Sugar Mills (Supra) held that iron and steel structure in Sugar Mills is not eligible for CENVAT credit. Hence, ....