2015 (10) TMI 1116

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.K. Shukla, Superintendent (A.R.) ORDER Per: H.K. Thakur 1. M/s Atul Limited has filed Appeal No. E/175/2011 against OIA No.SKSS/235-236/SURAT-II/2010, dt.09.12.2010. The issue involved is taking of CENVAT Credit on items like M.S. channels, angles, beams, plates, H.R. Coils etc as capital goods which are falling under Chapter 72 of Central Excise Tariff Act. 2. Shri Rakesh H. Shah, S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ries. 3. Appeal No.E/365/2011-SM has been filed by the Revenue against the same OIA dt.09.12.201 on the ground that the Commissioner (Appeals) was not justified in setting aside the penalty imposed upon the appellant. 4. Shri S.K. Shukla (A.R.) appearing on behalf of the Revenue argued that the Chartered Engineer s certificate produced by the appellant does not give any break-up of the input....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S. channels, angles, beams, plates, H.R. Coils etc was disputed, therefore, it cannot be said that the appellant has any intention to evade duty. In the absence of any intention to evade duty, imposition of penalty upon the appellant by the adjudicating authority was not justified. Accordingly, the appeal filed by the Revenue is rejected. 6. So far as the admissibility of CENVAT Credit on the i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Chartered Engineer s certificate dt.25.03.2010 relied upon by appellant that the items involved in these proceedings were used not only for installation of plant/machinery but also used for replacement of damaged/worn out parts of the machines. No separate quantities and corresponding CENVAT Credit are available as to which quantity has gone for use in the making of support structures/foundations....