TaxTMI 
TaxTMI 
2017 (3) TMI 504
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....egular credit on capital goods amounting to Rs. 2,00,316/- during the period May, 2009 to November, 2009 on the structural items as capital goods. During the scrutiny, it was seen that the credit was taken in respect of Angles, Channels, Centrally twisted de form bars and other items used for construction of factory shed, building or laying of foundation. The Commissioner (Appeals) has disallowed the credit on the ground that the description of invoices shows these items to be structural items whereas party has claimed that these items are fitting of pipes and tubes. 3. Ld. advocate in his submissions has conceded that the demand of Rs. 1,33,366/- is accepted by them and the disputed amount is therefore reduced to Rs. 66,000/- along with i....
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....ion along with the tariff headings and sub-headings. As the goods have been cleared already, the only documents indicating their nature are invoices, which not only provide description but also headings and sub-headings of the impugned goods. The appellant s contention that end use of the goods be considered on the basis of their oral submissions and with no other evidence, is not tenable. There is no hint or indication in the invoice or any other document to show that the impugned goods were fittings of tubes and pipes. In the absence of any evidence to prove that the items mentioned in the Annexure A to SCN were fittings of tubes and pipes and in the absence of any details about end use of these materials, the description and tariff headi....
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....or the penalty, in a similar situation where inadmissible credit was detected in Audit scrutiny CCE, Ghaziabad Vs. Rathi Steel & Power Ltd. 2015 (321) ELT 200(All.), the Hon'ble High Court held as under:- "32. We further find that under Rules, 2004, a burden is cast upon the manufacturer to ensure that Cenvat credit is correctly claimed by them and proper records are maintained in that regard. 33. The assessee, in response to the show cause notice had stated that there is no provision in Central Excise Law to disclose the details of the credit or to submit the duty paying documents, which in our opinion is false and an attempt to deliberately contravene the provisions of the Act, 1944 and the rules made thereunder with an intent to eva....