2019 (1) TMI 367

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.... CETH ch. 84,85 or 90 2 MS Angles 6140 Used in mechanical fabrication and erection work Used in Pre Heater Passenger lift falling under the CETH ch. 84,85 or 90. 3 HR Plate, HR Sheet 28605 Used in mechanical fabrication and erection work Used in Pre Heater Passenger lift falling under the CETH ch. 84,85 or 90. 4 HR Plate 10600 Used in mechanical fabrication and erection work Used in Cement Storage Silo 5 HR Plate 6942 Used in mechanical fabrication and erection work Used for preparation of Clinker Chute 6 HR Sheet 8211 Used in mechanical fabrication and erection work Used for Belt Conveyor, covering system. 7 House Cum Operation Cabin 23970 Used for operation machine of Coal stacker and reclaimer Used for setup....

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....s. 23,85,015/- which seemed to be not available under Rule 2 (a) of CCR- 'definition of capital goods'. It was further alleged that these facts came in the knowledge to the Department during the audit otherwise the same would have gone unnoticed and accordingly extended period is invocable arising suppression on the part of the appellant. The show cause notice was adjudicated on contest and a reduced amount of Rs. 11,84,876/- was confirmed allowing the credit for Rs. 4,66,122/- and drop the demand for Rs. 7,37,017/- along with interest and equal amount of penalty. Being aggrieved the appellant have preferred appeal before the Ld. Commissioner (Appeals) who was pleased to allow the appeal in part thus, allowing further credit on items like c....