2016 (1) TMI 475

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri Ankit Totuka, Advocate For the Respondent : Shri M R Sharma, AR ORDER Per Ashok Jindal : Both the Revenue as well as assessee are in appeals against the impugned order. The facts of the case are that the assessee is engaged in the manufacture of electrical insulators for the period January, 2002 to December, 2004. The assessee availed the cenvat credit of Rs. 20,24,193/- on variou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Cenvat credit as proposed in the show cause notice. Consequently, duty was demanded along with interest. Penalty on the assessee was also imposed. The said order was appealed by the assessee before the learned Commissioner (Appeals) who allowed the cenvat credit on steel items used in fabrication of capital goods and denied used in civil construction. Consequently, duty was demanded along with in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... aside. With regard to the assessees appeal, it is contended that CBEC has clarified itself in 2002 that cenvat credit on the items used in civil construction are not entitled for cenvat credit. Therefore, penalty is rightly imposed on the assessee. 6. On the other hand, learned Counsel for the assessee submits that all the items are fabricated in the factory of the assessee himself and withou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....facture kilns, dryer, chimney, glazing machine etc. Admittedly all these machines are fabricated by the assessee in their factory by using the steel items in question. In assessees' own case for the earlier period, same items used for same purpose on the same ground, this Tribunal held that assessee is entitled to take cenvat credit as per Final Order No. 53065/15 dated 26.6.2015. Therefore, follo....