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TMI Blog2009 (5) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... re-deposit of the duty to the tune of Rs. 1,05,50,096/- and interest thereon, and further penalty of Rs. 1,05,50,096/- till the disposal of the appeal filed by the appellant against the said order. 3. It is the contention of the appellant that, the Cenvat Credit has been denied to the appellant solely on the ground that the materials have not been utilized in the manufacture of capital goods and even the Cenvat Credit availed on the items used for repairs and maintenance of machinery has been denied. It is the further contention on behalf of the appellant that, considering the order passed in Vandana Global Ltd. v. CCE, Raipur, 2008 (230) E.L.T. 169, certain issues have been referred to the Larger Bench and similar issue also arises in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of M/s. Quality Steel Tubes Pvt. Ltd. v. CCE, Pune, 1995 (75) E.L.T. 17 (S.C.). 7. Perusal of the impugned order, prima facie, discloses that the Commissioner, as rightly pointed out by the learned DR, has not only considered the aspect, as to whether the steel materials have been used for manufacture of the capital goods or not, but has also considered the matter from the point of view of failure on the part of the appellant to satisfy the adjudicating authority as to how much of the quantity of steel was utilized for manufacture of the capital goods and how much was utilized otherwise. Various documents, to which our attention was drawn by the learned advocate for the appellant including the statement of Shri J.B. Lam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority are not borne out from the record or are so perverse that from the materials on record a reasonable conclusion has to be otherwise than the one arrived at by the adjudicating authority or that the appellant on the materials which are placed before the adjudicating authority would be able to satisfy the Tribunal on the aspect of the quantification of the steel which was utilized for the manufacture of the capital goods, we find it difficult to accept the contention sought to be canvassed on behalf of the appellant. It is pertinent to note that, in spite of specific repeated query, as to whether any material on record could be point out which would disclose the finding in para 8.1 of the impugned order to be either contrar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Apex Court, as we are at the interim stage, in our considered opinion, it is not necessary to deal with various points sought to be canvassed on behalf of the appellant. Undoubtedly, those points may be relevant while dealing with the appeal on merits. 11. In the absence of the appellant having satisfactory reply as regards the quantification of the steel utilized as inputs for manufacture of the capital goods and in spite of clear finding by the adjudicating authority on the said aspect against the appellant, we do not find any case of hardship being made out by the appellant in case of insistence for deposit of the amount of duty under the impugned order and interest thereon. Besides, in the facts and circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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