2018 (2) TMI 1098

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llants availed Cenvat credit on various input materials like MS Plates, Chequered Plates, RS Joist, Prime Hot Rolled Over Rolling etc., and used these materials for the manufacture of EOT, Gantry Cranes and in the construction of supporting structures. Department took the view that assessee is not eligible for availing the Cenvat credit on such input materials. Hence, a show-cause notice was issued to assessee, inter alia proposing recovery of alleged ineligible credit availed during 2005-06 and 2006-07, amounting to Rs. 34,38,111/- with interest thereon and penalty under various provisions of law. These proposals were confirmed by the original adjudicating authority, who also imposed equal quantum of penalty under section 11AC of the Centr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ccessory/components/EOT/Gantry Cranes. He further submits that out of seven Gantry Cranes only four have been used outside the factory premises and the goods manufactured at the extended job worked premises had been returned to the main factory for clearance on payment of duty. 5. Heard both sides and we have gone through the facts. 6. The issue on eligibility of input credit for goods like MS Plates, Chequered Plates, RS Joist, Prime Hot Rolled Over Rolling etc., used in the manufacture of structures for movement of EOT Cranes, Iron Frames for EOT Cranes etc., is no longer res integra and has been put to rest in favour of the assessee in a plethora of cases. For example, in the case of M/s Crystal Cable Industries Ltd Vs Commissioner....