2017 (1) TMI 358

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.... Yogesh Agarwal, AR for the respondent Per: V. Padmanabhan: The present appeal is directed against the order passed by the Commissioner of Central Excise, Raipur dated 29.05.2012. The appellant is engaged in the manufacture of sponge iron. They availed cenvat credit on inputs and capital goods. The dispute pertains to the cenvat credit availed on various items of structural steel which have ....

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....ng to inputs which were cleared as such and in such cases the cenvat credit already stands reversed at the time of removal. (iii) The remaining dispute is to the extent of Rs. 29,17,759/- relates to inputs which have been utilised for fabrication of capital goods such as kiln, furnace etc. The credit on such goods would be allowable as components of capital goods which are covered by the defini....

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....issue is no more res integra and stand covered in favour of the appellant. Such decisions cited includes one in the appellant's own case for a different period. The appellant has suo motu reversed cenvat credits to the extent of Rs. 80,87,465/- and Rs. 14,10,292/-. Since the reversal is not challenged by the appellant, the same is upheld. However, there is no justification to charge interest on su....