2017 (12) TMI 1492

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....annexure to the show-cause notice. The Commissioner has also appropriated the amount of Rs. 3,76,462/- which was reversed by the assessee during September 2012 and also demanded interest from the date of taking the credit till its reversal and also imposed equal penalty under Rule 15 of the CENVAT Credit Rules(CCR). 21. Briefly the facts of the present case are that the appellants are manufacturers of Titanium Dioxide, Beneficiated IImanite, Titanium Tetrachloride etc. falling under Chapter 28 of the CETA and availing Cenvat credit of central excise duty paid on inputs and capital goods as well as service tax paid on input services in accordance with the provisions of the CCR. The assessee has engaged M/s. Lee Builders, M/s. Goodwill Pow....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e in law as the same has been passed without considering the facts and the law and also the binding judicial precedent. He further submitted that the demand confirmed relates to two invoice mentioned at SI.No.20 which pertains to Vijaya Ele-Techs (P) Ltd. and at Sl.No.21 relates to Kerala Police Housing & Construction Corporation Ltd. He further submitted that as far as Invoice No.126 issued by Vijaya Ele-Tech (P) Ltd. is concerned, the work was awarded to them for erection and commissioning of 3 nos. VFD panels in boiler. Three VFD panels are parts of boiler used in connection with the manufacture of final product and in terms of Rule 2(k) of the CCR, credit is available to parts of boiler as clarified in the Circular No.956/09/2012-CX dt.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [2017(351) ELT 333 (Tri. Mum.)] 5. On the other hand, the learned AR reiterated the findings of the impugned order. He also relied upon the following decisions:- i. UOI Vs. Ind-Swift Laboratories Ltd. [2011 (265) ELT 3 (SC)] ii. CCE&C, Raipur Vs. Vandana Vidyut Ltd. [2016(331) ELT 231 (Chhattisgarh)] iii. CCE, Pune-l Vs. GL&V India Pvt. Ltd. [2015(321) ELT 611 (Bom.)] 6. After considering the submissions of both the parties and perusal of records, I find that the denial of credit on the invoice of Vijay Ele-Techs (P) Ltd. which assigned the work of erection and commission of 3 nos. VFD panels in boiler. Further I find that 3 no. VFD panels are part of the boiler which is used in connection with the manufacture of final produ....