2018 (11) TMI 738

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....st. Commissioner/AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Original No. 12/2011-CE-HYD III Adjn. Commr. Dated 20.06.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding eligibility to avail CENVAT credit on various M.S. items procured during the period December 2006 to July 2010 on the grou....

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....posed penalty. Ld. Counsel draws our attention to the recent judgments of this Bench in the case of Bharati Cement Corporation Pvt. Ltd. in Final Order No. A/30999-31000/2017, dated 20.06.2017, in which on an identical issue held in favor of the assessee therein and in the case of Bhavya Cements Limited by final order No. A/31120/2018. 4. Ld. DR reiterates the findings of the lower authorities. ....

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....ailed prior to 07.07.2009 is unsustainable and required to be set aside and we do so. 6. As regards the eligibility to avail CENVAT credit post 07.07.2009, we find that an amount of Rs. 5,06,208/- is involved in this case. Appellant availed CENVAT credit, however could not justify that this amount on M.S. items were in fact used for capital goods. Hence, confirmation of demand to the extent of Rs....