2017 (2) TMI 146

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....sistant Commissioner (AR), for Respondent ORDER The present appeal is filed by the appellant, M/s Bajaj Hindustan Sugar Ltd., against Order-in-Appeal No.  58-CE/APPL-LKO/LKO2015 dated 19/02/2015 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow.  2.  Brief facts of the case are that the appellants, M/s Bajaj Hindustan Sugar Ltd., are engaged....

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....dit amounting to Rs. 27,17,015/-  qualified the definition of input in terms of Rule 2(k) of Cenvat Credit Rules, 2004 allowed the said credit and in respect of balance credit of Rs. 12,55,855/-, he has held that the said credit was inadmissible in terms of definition of input since the same was pertaining to Steel items used for supporting structures of capital goods and was not admissible a....

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....ailabe therefore, there was no intention to avail inadmissible Cenvat credit. 4.  Heard, the ld. D.R., Shri D.K. Deb, for the respondents who has supported the impugned Order-in-Appeal. 5.  Having considered the rival contentions and on perusal of records, I find that during the period i.e. August, 2006 to September, 2008, appellant availed Cenvat credit of Rs. 12,55,855/- which wa....