2017 (9) TMI 989

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....Sen, all advocates for the Appellant Shri S. Mukhopadhyay, Supdt. for the Department ORDER Per Justice ( Dr. ) Satish Chandra  The present appeals have been filed against the impugned Order-in-Appeal Nos.66-68/CE/B-I/2010 dt.07.12.2010 passed by Commr. (Appeals) of Customs, Central Excise & Service Tax, Bhubaneswar. The period of dispute is April, 2003 to April, 2008. 2. Brief ....

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.... : 2016 (341) ELT 372 (Tri.-Delhi) ; (ii) Lafarge India Ltd. Vs. Commr. of Central Excise, Raipur vide Tribunal s Final Order No.53775/2016-EX (DB) dated 27.09.2016. (iii) Maihar Cement Vs. CCE, Bhopal : 2013 (296) ELT 209 (T) ; (iv) Hindustan Zinc Vs. CCE, Jaipur : 2011 (272) ELT 393 (T). 5. It may be mentioned that the Tribunal in the case of Singhal Enterprises (supra) has observed ....

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....e case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that the various capital goods, such as, kiln, material handling conveyor system, furnace, etc. cannot be suspended in mid-air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the....

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....paints and building materials, similarly, in the case of Commr. of Central Excise, Coimbatore Vs. Jawahar Mills Ltd. : 2001 (132) ELT 3 (S.C.), the cenvat credit was allowed on power cables, capacitors, control panels, which were used for high voltage transfer electricity. 7. Regarding penalty, it appears that the adjudicating authority has mentioned that the same is on interpretation of law. W....