2019 (5) TMI 1346

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....tes, angles, beam, bars, etc.' falling under chapter 72 and 73 of the First Schedule to the Central Excise Tariff Act, 1985, for lack of conformity with the definition of 'capital goods' in rule 2(a) of CENVAT Credit Rules, 2004 or of 'inputs' in rule 2(k) of CENVAT Credit Rules, 2004. The impugned order has confirmed demand of Rs. 15,31,12,279/- under rule 14 of CENVAT Credit Rules, 2004, read with section 11AB/11AA of Central Excise Act, 1944, besides imposing penalties under rule 15(1) and rule 15(2) of CENVAT Credit Rules, 2004 read with section 11AC of Central Excise Act, 1944 . 2. According to Learned Counsel for appellant, the adjudicating authority, while denying the eligibility for credit had ignored the submissions made by them....

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....r, we find that the plea of the appellant that the inputs, used in the maintenance and repair of equipment and plant and machinery in the workshop, are eligible had been decided against them on the ground that specific details had not been made available to identify the inputs attributable to such maintenance and repair. Likewise, on the claim that the inputs were used for manufacture of capital goods there is a specific finding of lack of adequate information to identify the inputs that were employed for such eligible production. We also find that the details are before us and had been laid before the original authority. Had this information been deficient, it was incumbent upon the adjudicating authority to place the appellant on notice o....

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....credit on inputs used for roofing, the impugned order appears to have placed reliance on a definition that is technical in nature. 7. The question that arises is whether a support provided to a roof is intended to be covered by the term 'civil structure'; 'civil structure' is primarily used to house either people or goods or equipments. The roofing in a mine, on the other hand, offers protection from the possibility of mud shifting in the area that has been drilled. It, therefore, hardly conforms to the expression 'civil structure'. Moreover, such roofing and stitching in underground mines is a statutory requirement, and the adjudicating authority, while acknowledging it to be so, has disregarded the undeniable essentiality by mere refer....