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TMI Blog2013 (1) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the cenvat credit on the parts and while settling the claim, the insurance company has specifically disallowed the amount of Rs. 4,00,206/-, treating it as available as cenvat credit. The fact that appellants made claim before the insurance company that they have availed the cenvat credit and they are eligible for the same would show that they apparently entertained belief that they are eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged which were later on, replaced with new parts. Revenue took a view that availment of cenvat credit in respect of damaged parts amounting to Rs. 3,22,173/-, is wrong since the same were not used in the manufacturing process. The proceedings initiated have culminated into confirmation of demand for cenvat credit wrongly availed, interest thereon and imposition of penalty equal to the amount of ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Rules require that the capital goods have to be used in the factory for availment of credit. Claim of the appellant is that the damaged parts got damaged during the course of utilisation i.e. installation within the factory and therefore, they are eligible but appellant does not have also any evidence to prove his case. Department has also not gathered any evidence except holding that appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the insurance company that they have availed the cenvat credit and they are eligible for the same would show that they apparently entertained belief that they are eligible for the credit in respect of damaged parts. For invoking extended period, the department is required to show that there was suppression of facts or mis-declaration with intent to evade duty. In this case, appellant having n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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