2014 (1) TMI 627

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..... abricated items and the quantity of HR/SS plates used in fabricating these items have been given - there are several items fabricated by the appellants which appear to be components/accessories and therefore the definition of ‘inputs’ appear to apply for the same - The appellant and their failure to mention the items manufactured within the factory in the ER-1 return would render them ineligible f .....

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..... is not eligible for CENVAT credit of duty paid on SS sheets, Plates, Channels, Bars, Beams etc., proceedings were initiated to demand the CENVAT credit availed during the above period from the appellant amounting to Rs. 64,78,876/- which have culminating into the impugned order which is confirmed the demand of CENVAT credit with interest. Penalty also has been imposed equal to the CENVAT credit d .....

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..... of Rs. 2,89,098/- which were used for erection of supporting structures etc. for which credit is not eligible as per the decision of the Tribunal in the case of Vandana Global Ltd. [2010 (253) E.L.T. 440 (Tri.-LB)]. He also submits that appellant has a strong case on merits also since they had manufactured components and accessories of the Sulphuric Acid plant by using the materials on which CENVA .....

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..... pugned order since assessee has not mentioned the production and utilization of excisable goods in the monthly ER-1 returns, credit is not available to the appellants. 4. We have considered the submissions made by both the sides. It is noticed from the show-cause notice itself that names of fabricated items and the quantity of HR/SS plates used in fabricating these items have been given. Ongoing .....

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..... e only at the final hearing stage. However prima facie appellant has a strong case on limitation since there were decisions on both sides prior to Vandana Global. At this juncture after considering the facts and circumstances, we consider that the amount already deposited by the appellant is sufficient for the purpose of hearing the appeal. Accordingly, the requirement of pre-deposit of the balanc .....

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