2016 (2) TMI 994

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.... 17/08/2007 was issued as it appeared to Revenue that the articles of iron and steel on which Cenvat credit have been taken were used by the appellant in construction of civil structure and hence not covered within the definition of input under Rule  2 (k) of CCR, 2004, and therefore, Cenvat credit was not admissible. Accordingly, SCN proposed disallowance and recovery of Rs. 18,36,911/- along with interest and further penalty was proposed. 3.  The appellant contested the SCN by urging that, the items in question have been used for making various equipments like Boiler, Vacuum Pan etc. Some items of also been used for making shades for machinery to avoid exposure of machines to rain, sun and weather and also ensure efficient work....

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....elines fabricated from M.S. Plate also get worn out due to  corrosive nature of sugarcane juice which is acidic in nature and requires periodical repairs and replacement. The parts of machinery being of iron also gets worn out due to friction and abrasion caused by motion and/or movement of materials, like bagasse etc. 4. The SCN was adjudicated vide Order-in-Original dated 21/04/2008 and the proposed demand confirmed along with interest and equal amount of penalty under Rule 15(1) of CCR for alleged contravention of Rule 2 & 3 of the said Rules. Being aggrieved, the appellant preferred appeal before learned Commissioner (Appeals), who vide the impugned order have been pleased to dismissed the appeal observing that no specific item of....