2018 (4) TMI 1080

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.... Anil G. Shakkarwar, Member (Technical) Ms. Pushpila Bisht, Advocate for Appellants Shri Sandeep Kumar Singh, Assistant Commissioner (AR) for Respondent ORDER Per: Anil Choudhary The issue in these appeals is allowability of Cenvat Credit on items like Shape section/MS Angle/Channel/Girder/plate (7208/7216), M.S. Column, H.R. Coils, H.R. Cobbler Plates, CR Sheets, Steel Bars, M.S. B....

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...., H.R. Coils, HR SS Plates, etc. Further, credit taken on M.S. Column, G.P. Coils, HR Sheets, etc., were disallowed amounting to Rs. 14,81,628/- with further direction to pay interest and also penalty of Rs. 14,81,628/- was imposed under Rule 15 of CCR read with section 11 AC of the Act. Penalty of Rs. 15,000/- (each order), totaling Rs. 75,000/- was also imposed on Shri Amit Sharma, DGM Commercia....

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....ith regard to the use of the items in question, used in fabrication of various machinery with support of Chief Engineers/Chartered Engineers certificate, and failed to provide the name of the capital goods/parts of the capital goods which were fabricated out of the impugned items. The learned counsel points out from the reply to the show cause notice, that they had given the specific use of each a....

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....alloyed Cold Rolled art Coil used in the fabrication of base and supporting structure of pumps and Motors of 170 Tons Boiler. (vi) Alloyed Cold Rolled Part Coil, Corrugated C.R. Sheet used in fabrication of base frame of F.D. fan of 170 Ton Boiler. (vii) A.C. Corrugated sheet were used in the bagasse handling system of 170 Tons Boiler. These Corrugated sheet were used to cover the rubber bel....