TaxTMI 
TaxTMI 
2015 (4) TMI 1021
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....r 2010 to February 2012. During this period the appellant took cenvat credit of Rs. 2,76,52,972/- in respect of MS angles, channels, TMT Bars etc. The department being of the view that these items are not eligible for cenvat credit either as inputs or as capital goods issued a SCN for recovery of Cenvat credit along with interest and imposition of penalty on them under Rule 15(2) of Cenvat Credit Rules, 2004. 1.2 The SC was adjudicated by the Commissioner vide Order-in-original dated 24.12.2013 by which the Commissioner holding that these items have been used only as supporting structure of the machinery are, therefore, not eligible for cenvat credit, confirmed the above mentioned cenvat credit demand against the appellant along with inter....
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....order is not correct. Sh. Anand, therefore, pleaded for waiver from the requirement of pre-deposit of the cenvat credit demand, interest and penalty for hearing of their appeal and stay on its recovery till disposal of the appeal. 4. Sh. Ranjan Khanna, the Ld. DR, Opposed the stay application by reiterating the findings of the Commissioner in the impugned order and pleaded that the appellant had been given adequate opportunity to produce the evidence in support of their claim regarding the use of the steel items, in question, that though the appellant had given a self-certified certificate and subsequently, porduced a chartered engineer certificate in support of their claim regarding use of the goods, the drawing and designs of the various....
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....ars etc., which had been taken by them during the period from September 2010 to February 2012. The appellants claim is supported by their self-certified certificates and subsequently a certificate produced by chartered engineer is that the certifying items of steel, in question, is have been used for fabrication for various items of capital goods like air pollution control equipment, tanks etc. However, the Departments plea is that neither the drawings and designs of the capital goods fabricated have been given nor the fabrication of capital goods was declared in the ER-1 returns and therefore, merely on the basis of chartered engineers certificate given after more than 2 years of the use, the appellants claim regarding user of the stee....