2015 (2) TMI 268

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....rious items of iron and steel falling under heading 7208, 7218, 7211, 7216, 7219, 7225, 7308, 7318, etc.. Total Cenvat credit taken was of Rs. 3,62,20,616/-.  The usage of these items, after verification by the department, is described by the Commissioner in para 37.4 of the impugned order in a chart which is reproduced below:   CETH No. Cenvat Credit Amount usages A 7208 809383 Used for base plate in Acid plant (8419) and in making base plate of IAT/FAT Tanks in acid plant. B 7208 3114616 Used in making middle and upper courses of Acid Tank, purification area, and also in bottom courses of IAT, DT, FAT & Pre-heater in acide plant areas and NL/WAL purification area. B1 7218 244062 Us....

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....8419) and Switch yards (8536) as integral part of anode plate/ cathode plate/ cathode in Cell house and in spent collection Tank.  J 7303, 7318, 7208 933566 Used in cell house (8419) and Switch yards (8536) as earthing to protect the flow of current in various electrical equipments/ Distilling utility plant for transmission of power from switch yard to load centers/ used in lead plant (8419) in underground for making earth pit to protect the current. J1 7318 5257 Used for transmission of power form switchyard (8435) to the load centres in the plant location for production. K 7220 753804 Used in leaching and purification plant (8419) for cladding of equipments in all hot tanks/ to protect the flow of ....

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....qual amount on them under Rule 15(2) of Cenvat credit Rule, 2004 read with section 11AC of Central Excise Act, 1944. Against this order of the Commissioner, this appeal has been filed along with stay application. 3. Heard both the sides in respect of the stay application. 4. Shri B.L. Narsimhan, Advocate, the Ld. Counsel for the appellant pointing out to the Commissioners findings in para 37.4 regarding usage of the items pleaded that from this table it is clear that all these items have been used in making components/ parts of some or other machinery, that as regards, the steel structural items mentioned in serial no. G & J of the table of para 37.4 of the impugned order, Cenvat credit is admissible in respect of these items, in view....

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.... of pre-deposit of the Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed. 5. Shri Pramod Kumar Jain, the Ld Jt. CDR, opposed the stay application by reiterating the findings of the Commissioner in the impugned order. With regard to the Cenvat credit in respect of structural item mentioned in serial no. G& J of para 37.4 of the impugned order and, he, pleaded that the Cenvat credit in respect of these structural would not be admissible in view of the judgment of Honble Bombay High Court in the case of Bharati Airtel vs CCE Pune reported in 2014 TIOL (1452) HC Mum HT. He, therefore, pleaded that this is not a case for waiver from the requirement of pre-deposit. 6. We ha....