2013 (4) TMI 249 - AT - Central Excise

Admissibility of credit - structural steel and cement used for construction of foundation and supporting structure - Held that - issue is no longer res integra in view of the decision of Vandana Global Ltd. Vs Commissioner of Central Excise, Raipur - 2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) Tri.-LB and the decision of Hon ble Supreme Court in the case of Saraswati Sugar Mills Vs Commissioner of Central Excise, Delhi - 2011 (8) TMI 4 - SUPREME COURT OF INDIA - demand of duty and interest confirmed. In view of the decision in The India Cements Ltd. Vs Commissioner of Central Excise 2005 (5) TMI 384 - CESTAT, CHENNAI levy of penalty waived.

Summary

The judgment by Appellate Tribunal CESTAT CHENNAI addressed the admissibility of credit on 'structural steel' and 'cement' used for construction. The decision upheld duty and interest confirmation based on previous rulings but waived penalties citing contradictory orders. Both appeals were dismissed except for penalty waivers.