2017 (3) TMI 296

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....as observed that during the period April, 2005 to October, 2008, the appellants availed CENVAT credit to the tune of Rs. 14,85,488/- on MS Angles, Channels, Aluminium Rolls, HR Coils etc., which is inadmissible. A Show Cause Notice was issued proposing to recover the amount along with interest and also proposing to impose penalty. After due process of law, the original authority confirmed the demand along with interest and imposed equal amount of penalty. The appellants filed appeal before the Commissioner (Appeals), who vide the order impugned herein, upheld the same. Hence this appeal. 3.  On behalf of the appellant, the Ld. Counsel Shri. R. Muralidhar submitted that the MS items were used as support structures, support pipe lines....

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....tructures are fixed to earth, they become immovable property, and therefore credit is not admissible. The appellants have disclosed the credit availed in the ER-I returns filed the regularly. There is absolutely no evidence to establish any willful suppression of facts with intent to evade payment of duty. 6. On behalf of the department, the Ld. AR, has pointed out that for earlier period the Tribunal had disallowed the claim of the appellant in regard to the credit availed on MS items used for fabrication of canteen sheds and that there is an allegation in Show Cause Notice that MS items were used for canteen sheds also. This was countered by the Ld. Counsel for appellant adverting to the  various documents produced before the Trib....