2018 (6) TMI 433

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.....Cyunduja Crishnan, Advocate For the Assessee Shri  K.P. Muralidharan, AC (AR) For the Revenue ORDER The issue involved in both these appeals being the same were heard together and disposed by this common order.  The parties hereinafter referred to as assessee and department for the sake of convenience. 2.   The brief facts of the case are that the assessee is engag....

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....ere issued for different periods proposing to disallow the credit and for recovery of the same along with interest and for imposing penalties.  After due process of law, the original authority confirmed the demand, interest and also imposed penalty under Rule 15 (1) of CCR 2004.  In appeal, the Commissioner (Appeals) upheld the demand but however set aside the penalty.  The assessee....

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....eights unless it is supported by MS Angles, Beams etc. The authorities below erred in denying the credit applying the amendment brought forth in the definition of inputs retrospectively.  The credit has been denied contending that after fixing to the earth these support structures become immovable property as laid in Vandana Global Ltd. Vs CCE - 2010-TIOL-624-CESTAT-DEL-LB; that the decisio....

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.....  The department has also applied amendment dt. 07.07.2009 retrospectively so as to deny the credit. In the case of the Mundra Ports & Special Economic Zone Ltd. Vs CCE & Cus. -  2015-TIOL-1288-HC-AHM-ST = 2015 (39) STR 726 (Guj.), it has been observed that the Tribunal has not explained in the decision of Vandana Global (supra) as to what is the aid used for considering that the amendm....