2014 (1) TMI 728

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..... e or the operating platform - Both the sides have not come out with the correct details of use of the materials as to whether in the construction and how much quantity was used in the structural purpose of the machinery - there is factual dispute on the use of the capital goods - the applicant failed to make out a prima facie case for waiver of amount – the applicant directed to deposit Rupees fif .....

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..... storage tanks and other storage tanks which are immovable. Commissioner confirmed the demand of CENVAT credit of Rs.2,02,82,450/- along with interest and penalties. 2. Heard both sides and perused the records. 3. The applicant took the stand before the adjudicating authority that they have not availed credit on any of the civil structure / foundation, concrete platforms or on the elevated stru .....

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..... are used for the construction purpose. We find that both sides have not come out with the correct details of use of the materials as to whether in the construction and how much quantity was used in the structural purpose of the machinery. At the outset, we find that there is factual dispute on the use of the capital goods. Thus, the applicant failed to make out a prima facie case for waiver of pr .....

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