2017 (2) TMI 767

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....cords it was noticed by the Department that the appellants availed credit on cement as capital goods used for foundation and construction works and therefore, Show Cause Notices for different periods were issued to the appellant alleging irregular availment of CENVAT credit for the reason that cement does not fall under category of inputs or capital goods. After due process of law, the original authority confirmed the demand, interest and imposed penalties. Being aggrieved the appellant carried the issue by filing appeal before the appellate authority. The Commissioner (Appeals) vide the orders impugned herein disallowed the credit, confirmed the demand along with interest and sustained the penalties. 3. On behalf of the appellant, the L....

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....96,864 5,226 3,16,628 80,000 2,98,649 17,979           8,72,748 2,21,000 7,10,986 1,61,762 4. The Ld. Counsel appearing for the appellant submitted that in the appellant's own case for the earlier period the Tribunal has considered the issue and allowed the credit vide Final Order No.A/30350-30359/2014 dated 17.05.2016. It was submitted by the Ld. Counsel that except for an amount of Rs. 1,61,762/-, the entire credit is availed prior to 07.07.2009. He argued that the issue whether the credit is admissible on cement as inputs or capital goods was highly contentious and therefore the penalty may be waived. 5. On behalf of the Department, the Ld. AR, Shri. Guna Ranjan, r....