2024 (1) TMI 1535

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....ils, Plates, HSM Plates, Chequered plates, ISMB, Joists, Beam, Flates, Girder, Angles, Channels, Shapes & Section made of iron & steel pipes and cement etc. 2. Short reversal of cenvat credit on electricity supplied to sister concern. 3. Denial of credit of service tax paid on renting of godowns situated outside the factory premises, 4. Denial of credit of service tax paid for construction of shed of warehouse. 5. Non -payment of central excise duty on illicit clearance of waste and scrap. 2. Shri Prakash Shah, Learned Counsel along with Shri Mihir Mehta and Shri Mohit Raval, Advocates appearing on behalf of the Appellant submits that the credit of duty paid on HR Coils, Plates, HSM Plates, Chequered p....

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....d) * Sanofi India Ltd vs. Commissioner - 2018 (10) TMI 1320- CESTAT Ahmedabad 2.3 Regarding issue of demand on purported illicit clearance of waste and scrap is not sustainable on the ground that the revenue failed to show that the appellant had availed the Cenvat credit on the machinery from which the waste and scrap were generated. He submits that the demand on waste and scrap is related to the worn-out machinery and not the scrap generated during the manufacture of excisable goods. He placed reliance on the judgment of Hon'ble Supreme Court in the case of Grasim Industries Ltd vs. Union of India - 2011 (273) ELT 10 (SC). 2.4 As regard the short reversal of Cenvat credit on electricity supplied to sister concern, the demand....

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....TMI 1204- CESTAT Allahabad * Mahindra & Mahindra Ltd vs. CCE, Aurangabad, Chandigarh, Kanpur & Chennai - 2005 (190) ELT 301 (Tri.- LB) * Commissioner of C.Ex., Bangalore-II vs. SLR Steels Ltd - 2012 (280) ELT 176 (Kar.) * Grasim Industries Ltd vs. Union of India - 2011 (273) ELT 10 (SC) * Commissioner of C.Ex., Visakhapatnam-II vs. Sai Sahmita Storages (P) Ltd - 2011 (270) ELT 33 (A.P) * Deepak Fertilisers and Petrochemicals Corporation Ltd vs. Commissioner - 2013 (32) STR 532 (Bom.) * Huhtamaki PPL Ltd vs. Commissioner of C. Ex. & ST, Surat-I - 2021 (50) GSTL 309 (Tri. Ahmd) * Sanofi India Ltd vs. Commissioner - 2018 (10) TMI 1320- CESTAT Ahmedabad * Amrit Foods vs. CC....

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.... on merit no contest was raised. In our considered view since the electricity was supplied to the sister concern, the cenvat related thereto is not admissible to the appellant and there is no ambiguity in the legal position therefore penalty corresponding to such reversal of cenvat credit imposed by the Adjudicating Authority is correct and legal and the same is upheld. 4.2 As regard the issue of cenvat credit of service tax paid on renting of godown situated outside the factory premises for an amount of Rs. 36,191/- we are of the view that merely because the godown was situated outside the factory premises, cenvat cannot be denied for the reason that the said godown was used for storage of the goods which was used in the manufacture, th....