2014 (1) TMI 628

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..... in the manufacture of storage tanks inasmuch as an order passed by this bench allowing such credit to another party – relying upon CCE, Bangalore vs. SLR Steels Ltd.[ 2012 (9) TMI 169 - KARNATAKA HIGH COURT ] - The appellant has not made out prima facie case against denial of CENVAT taken on Xerox copies of invoices. However, with regard to CENVAT credit taken on steel items used for fabricating .....

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..... ars etc and on cement. An amount of Rs. 23,53,579/- being the CENVAT credit denied on cement and steel items used in civil construction work was reversed by them and the same has been appropriated towards the impugned demand. The appellant is not claiming CENVAT credit to the extent reversed. Hence the CENVAT credit in question amounts to Rs. 46,25,209/- which has the following breakup: a) CENVA .....

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..... ppellant has not made out prima facie case against denial of CENVAT taken on Xerox copies of invoices. However, with regard to CENVAT credit taken on steel items used for fabricating structural support to boiler, pipelines etc., the appellant seems to have made out a case by pointing out that, during the material period, there were conflicting decisions on the point causing confusion to them and h .....

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