TaxTMI 
TaxTMI 
TaxTMI 
2016 (11) TMI 1326
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.... SCN dated 28th April, 2006 was issued alleging that during the month of April, 2005, appellant have availed credit of Rs. 11,62,862/- including 50% inadmissible credit of previous year 2004-05 on items like channel, plates, copper/aluminum PVC cable, shape and section, gasket etc. as detailed in Annexure A to the SCN by treating this goods as capital goods. Accordingly, Revenue proposed to disallow the credit of Rs. 11,62,862/- alongwith interest and further proposing penalty. The appellant contested the show cause notice by filing reply wherein they stated that under the policy of the Central Government it being obligatory for specified industries including sugar factories to install pollution control equipment, the goods in question were....
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....ts of pollution control equipment as capital goods, the Cenvat credit on the inputs so utilized, credit is available and accordingly prays for allowing the appeal. 4. Appeal number E/2742/2007, as per SCN dated 2/5/2006, it was alleged that on scrutiny of returns for the month of April, 2005 it appeared that appellant have taken credit of Rs. 8,17,309/- on items being welding electrodes, plates, winding wire, MS wire, MS angle and jointing packing, as detailed in this notice by treating them as capital goods. Accordingly the said amount was proposed to be disallowed along with interest and further penalty was proposed. The appellant contested the show cause notice stating that in the sugar factory items of iron and steel were used for maki....
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....ppeal before learned Commissioner (Appeals) who vide the impugned order was pleased to allow the Cenvat credit with respect to winding wires and upheld the rejection of credit with respect to the specific items. 5. Learned counsel for the appellant urges that it is an admitted fact that all these items have been used in the factory premises either in repair and maintenance or in fabrication of the accessories etc. of the machinery for operating the same. Accordingly prays for allowing the credit on the items in question. 6. The learned A.R. for Revenue relies on the impugned orders. He further relies on the order of Hon'ble Allahabad High Court in case of the Dwarikesh Sugar Industries Ltd. vs. Commissioner of C.Ex., Meerut 2016(334) E.L.....