2016 (5) TMI 897

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....) appearing on behalf of the appellant argued that two issues are involved in this appeal.That a CENVAT Credit of Rs. 1,23,905/- was denied to the appellant on the ground that M.S. Angle, M.S. Channel, G.C. Sheet and Welding Electrodes are used for making support structures for the capital goods and are not admissible as CENVAT Credit on capital goods. Ld. Consultant submitted that the entire amount of CENVAT Credit denied alongwith interest, has been paid by the appellant. That no penalty is imposable upon the appellant for wrongly taking CENVAT Credit because the issue was disputed and larger bench in the case of Vandana Global Ltd. Vs. CCEx., Raipur reported in 2010 (253) ELT 440 (Tri-LB) decided the issue. That once an issue required la....

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....ntendent (A.R.) appearing on behalf of the Revenue argued that as per the test report, the "copper bonded grounding rods" have been tapered at one end for a specific use. Ld. A.R. also made the bench go through last para on internal page 2 of the show cause notice to argue that Shri Josh, Director of the appellant in his statements dated 22/9/2004 and 9/9/2005 have specifically admitted that "copper bonded grounding rods" are specially used for earthing purposes as a part of lightning arrester. It was thus strongly argued by the Ld. A.R. that the classification of the goods "Copper Bonded Grounding Rods" has been correctly decided under Central Excise Tariff Heading 8538.00 as the same are solely and specifically used as part of lightning a....

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....schedule published by the Department and classification claimed by the other exporters who are manufacturing similar goods. On the other hand, the Department is of the view that the goods manufactured are given special processes to make them solely and specifically usable in lightning arrester systems. It is observed from the case records that special processes are done by appellant on a "Copper Bonded Grounding Rods" and one end of such rods are given special tampering. It is also observed that Shri Josh, Director of the appellant in his statements dated 22/9/2004 and 9/9/2005 has specifically stated that "Copper Bonded Grounding Rods" are specifically used for earthing purposes as a part of lightning arresters.The said statements have not....