2019 (1) TMI 240

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....er, this Tribunal vide Final Order NO.53587/2014 dated 15.9.2014 had remanded the matter to the Adjudicating Authority in view of the pendency of the similar matter before the Hon'ble Chhattisgarh High Court in the case of Vandana Global Ltd. [2018 (16) GSTL 462 (Chhattisgarh)]. 3. The brief facts are that as per the show cause notice dated 1.3.2001 relating to the period April, 2004 to April, 2005, it appeared to Revenue that the appellant has taken cenvat credit on certain items like M.S. Angles, M.S. Channels, M.S. Beams, M.S. Joist, Chequered plates, Gratings, etc., which have been used in their factory premises for the fabrication of supporting structures of various machines like kiln. After burning chamber, structures for suppor....

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....01/- (after reversal of Rs. 35,327/-) be not demanded under Rule 14 of the Cenvat Credit Rules, 2004 and further, penalty was also proposed. 4. Heard the parties. 5. Having considered the rival contentions and going through the paper books, I find that the order of the Commissioner (Appeals) is self -contradictory and has travelled beyond the scope of the show cause notice. The ld. Commissioner (Appeals) has disputed the facts, which are admitted in the show cause notice by observing as follows:- "7. In view of the above, it is apparent that the above said structural steel items are not proved to have been used in or in relation to the manufacture of capital goods or components, spares and accessories of the capital goods specified in te....