2017 (3) TMI 301

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....e that the appellant is a manufacture of kraft paper and is availing CENVAT credit of duty paid on inputs and capital goods as provided under CENVAT Credit Rules (CCR), 2004. During the course of audit, it was observed that during the period from February 2013 to September 2013, appellant had availed CENVAT credit under capital goods account on the goods HR beams, sheets, channels, plates, falling under Chapter 72 of the Schedule to the CETA and computerized attendance recording system i.e., finger print reader falling under Tariff Heading 8471 3090 of CETA. Thereafter a show-cause notice proposing to recover the CENVAT credit wrongly availed was issued to the appellant. After considering the reply of the appellant, the adjudicating authori....

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.... vaguely indicating how the items, in question were utilized without giving specific details as to what quantity of structural steel items was used in  manufacture of machinery or its parts and components and accessories. Learned counsel in support of his submissions relied upon the following decisions: i. IOCL vs. CCE, Rohtak: 2014 (307) ELT 560 (Tri.-Del.) ii. Vishwanath Sugars Ltd. vs. CCE, Belgaum: 2009 (236) ELT 289 (Tri.-Bang.) iii. CCE, Guntur vs. City Lubricants: 2011 (266) ELT 131 (Tri.-Bang.) iv. Hindustan Petroleum Corporation Ltd. vs. CCE, Visakhapatnam: 2015 (317) ELT 134 (Bang.) v. CCE, Raipur vs. Hi-Tech Power & Steels Ltd.: 2015 (315) ELT 428 (Tri.-Del.) vi. C.E.A No....