2018 (1) TMI 620

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng that the assessee wrongly availed CENVAT Credit on various iron & Steel items namely M. S. Channel, M. S. Angle, H.R. Plates etc, during the period from March 2005 to March 2010. The Adjudicating Authority confirmed the demand of CENVAT Credit of Rs. 33,53,040/- alongwith interest and imposed equal penalty under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC. By the impugned order, the Commissioner (Appeals) set aside the adjudication order in terms and to the extent specified at para 5.14 as under :- "5.14. The position on the impugned items denied credit by the Adjudicator on the grounds of their being used for construction of structures for support or erection of capital goods or being permanent embedded structure by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the impugned claims made by the Appellant. This will not suffice by itself. As laid out in the rulings cited in para/s above, facts have to distinguished and applied to the impugned facts and circumstances of each case. I do not see any such findings in the impugned OIO that distinguish the impugned items and establish that their usage was not essential to the functioning of the impugned capital goods and merely a structure for support or material used for support or embedding to the earth. It is the contention of the Appellant that the impugned items such as frames, maintenance platforms, staircases walk ways cannot be merely looked as support structures. I am thus not convinced by the bare arguments put forth by the Adjudicating Authority....