2017 (9) TMI 773

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.... and Shri M.R. Sharma, ld. DR for the Revenue have been heard. 3. The brief facts are that : (i) The appellant M/s Agrawal Sponge Pvt. Ltd. manufacture sponge iron falling under Chapter 72 of the Central Excise Tariff. (ii) The Department conducted audit of the assessee appellant unit and noticed that the assessee appellant took Cenvat credit against structurals i.e. MS angles, channel, joints and oxygen etc, and was of the opinion that Cenvat credit on such structural items etc. was not admissible. Therefore, the Department asked the assessee to furnish details of the credit availed for the period of April, 2004 to December, 2007. The assessee furnished such details of credit to the department. (iii) The Central Excise officers visite....

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....steel items reported to have been used by the assessee company. (viii) The department issued Show Cause Notice dated 26.3.2009 inter alia proposing recovery of inadmissible Cenvat credit totally amounting to Rs. 83,16,715/- (Basic Excise duty 81,63,535/-, Education Cess of Rs. 1,53,111/- & Secondary and Higher Education Cess of Rs. 69 only) along with imposition of penalties. (ix) The Show Cause Notice was adjudicated by the impugned order Order-in-Original whereunder inter alia Cenvat credit totalling to Rs. 80,35,102/-(i.e. Rs. 78,81,922/-, education cess of Rs. 1,53,111/-, and SHE cess of Rs. 69/- only) along with interest and equivalent penalty was confirmed. (x) Therefore, the appellant is in appeal before the Tribunal. 4. The fact....

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....eads as follows: (i) The assessee does not agree with the statement of Shri Rajput that input goods were not brought to the factory. (ii) The Cenvat credit on steel items is admissible to the appellant for the period prior to 7.7.2009. In support they cite the decisions in the case of M/s Singhal Enterprises Pvt. Ltd. Vs. CCE, Raipur- 2016-TIOL-2451-CESTAT-DEL. and M/s Lafarge India Pvt. Ltd. Vs. CCE, Raipur - 2016-TIOL-2875-CESTAT-DEL. (iii) In case of credit on Oxygen gas, they rely on Tribunal's decision in the case of CCE, Guntur Vs. Andhra Cements Ltd. - 2009 (247) ELT 651 (Tri.-Bang.) stating that the Cenvat credit is admissible on oxygen gas. 7. The ld. DR for the department reiterates the findings given in the impugned order.....