2014 (1) TMI 62

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..... filed for the waiver of pre-deposit of duty amount of Rs.17,32,270/-, interest thereof and equivalent amount of penalty. 2. The above said amounts have been confirmed by the lower authorities as ineligible cenvat credit availed by the appellants on various grounds. Both the lower authorities have confirmed the demands with interest and imposed penalties. 3. Heard both sides and perused the reco .....

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..... e case of Modern Petrofils 2010 (20) STR 627. 5. As regards the cenvat credit availed in respect of MS channels, angles etc. used in the manufacturing premises, for supporting steam line, water line etc., we find that the issue is disputable. It is seen from the records that such cenvat credit has been availed by the appellant during February 2010 i.e. after amendment to the definition of inputs .....

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