2016 (10) TMI 953

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....ose at the time of visit of the Central Excise officers to the appellant's unit for purposes of carrying out audit in October 2013. At the time of audit it was observed that inadmissible Cenvat credit to the extent of Rs. 3,56,607/- was availed by the appellant on structural items used for fabrication of support structures for capital goods such as overhead crane, wire drawing machinery etc. On being pointed out by audit, the appellant reversed the disputed amount of Cenvat credit on 16/10/13 and intimated the same to the Department. However, the Department issued a show cause notice dated 08/10/14 covering the period June 2011 to August 2013 proposing disallowance of the disputed Cenvat credit alongwith charging of interest as well as ....

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....time limit alleging suppression, the duty amounts alongwith interest stand paid and is not being contested in the present appeal. Hence, I uphold the same. The issue regarding admissibility of Cenvat credit on structural items used in the fabrication of support structures for capital goods have been disputed issue. The issue also stood referred to the Larger Bench in the case of Vandana Global Ltd. vs. CCE, Raipur reported in 2010 (253) E.L.T. 440 (Tri. - LB), the issue being disputable no intention to evade payment of duty or denying a wrong Cenvat credit can be attributed to the assessee. This view has been taken by the Tribunal time and again and the views have also been reiterated in the case laws cited by the appellant. 5. It is the a....