2013 (11) TMI 1150

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..... ndment of the 2nd Explanation to Rule 2(k) – after the amendment, structural steel items, cement, etc. used in the construction of shed are not to be considered as inputs – Held that:- In the absence of evidence of payment (equivalent to the amount of CENVAT credit taken on steel items/welding electrodes used in the construction of shed), the appellant should pre-deposit this amount as they have n .....

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..... he above materials partly for constructing a shed and that an amount equal to the CENVAT credit taken on the materials which went into such construction of shed was paid but not appropriated by the adjudicating authority. It is submitted by the learned counsel for the appellant that the relevant challans could not be produced before the original authority or even before the appellate authority and .....

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..... ule 2(k). It is submitted that, after such amendment, structural steel items, cement, etc. used in the construction of shed are not to be considered as inputs. 3. After giving careful consideration to the submissions, I am of the view that, in the absence of evidence of payment of Rs.1,90,542/- (equivalent to the amount of CENVAT credit taken on steel items/welding electrodes used in the constru .....

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