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TMI Blog2015 (2) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... , Cenvat credit would be admissible. As regards, the Cenvat credit in respect of the items of heading 7402, 7407 and 7606, these are aluminium, copper or cathode plates used in the cell house for electrolysis and the same would be admissible for Cenvat credit in view of the judgments of the Tribunal in the cases of Cominco Binani Zinc Ltd. vs CCE Reported in [1990 (1) TMI 184 - CEGAT, MADRAS ]; CCE Baroda vs. Atul Products Ltd. reported in [1997 (12) TMI 637 - CEGAT BOMBAY] & CCE Kochi vs Travancore cochin Chemicals Ltd. reported in [1994 (9) TMI 206 - CEGAT, MADRAS]. - appellant have prima facie case in their favour. Therefore, the requirement of pre-deposit of Cenvat credit demand, interest and penalty is waived for hearing of the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B1 7218 244062 Used in making upper shell of IAT, DT FAT Tanks in Acid Plant (8419). C 7208 253020 Used in making Calcine silo of leaching and purification plant. D 7219 269056 Used as integral part in IAT/ DAT/ FAT/ pre-heater/ heat exchanger/ converter in Acid Plant. (8419) D1 7606 163672 Used in the converters, heat exchangers and ducts to control in acid plant (8419). E 7208, 7211, 7214, 7216, 7219, 7225 5925433 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Used in cell house (8419) and Switch yards (8536) as earthing to protect the flow of current in various electrical equipments/ Distilling utility plant for transmission of power from switch yard to load centers/ used in lead plant (8419) in underground for making earth pit to protect the current. J1 7318 5257 Used for transmission of power form switchyard (8435) to the load centres in the plant location for production. K 7220 753804 Used in leaching and purification plant (8419) for cladding of equipments in all hot tanks/ to protect the flow of current in various electrical equipments. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly confirmed the Cenvat credit demand of ₹ 3,59,96,081/- against the appellant along with interest thereon under section 11AB/11AA and has imposed penalty of equal amount on them under Rule 15(2) of Cenvat credit Rule, 2004 read with section 11AC of Central Excise Act, 1944. Against this order of the Commissioner, this appeal has been filed along with stay application. 3. Heard both the sides in respect of the stay application. 4. Shri B.L. Narsimhan, Advocate, the Ld. Counsel for the appellant pointing out to the Commissioners findings in para 37.4 regarding usage of the items pleaded that from this table it is clear that all these items have been used in making components/ parts of some or other machinery, that as regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit. He, therefore, pleaded that the impugned order is not correct, that the appellant have strong prima facie case in their favour and hence, the requirement of pre-deposit of the Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed. 5. Shri Pramod Kumar Jain, the Ld Jt. CDR, opposed the stay application by reiterating the findings of the Commissioner in the impugned order. With regard to the Cenvat credit in respect of structural item mentioned in serial no. G J of para 37.4 of the impugned order and, he, pleaded that the Cenvat credit in respect of these structural would not be admissible in view of the judgment of Honble Bombay High Court in the case of Bharat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rajkot reported in 2006 (206) ELT 575 (Tri. Del.) , Cenvat credit would be admissible. As regards, the Cenvat credit in respect of the items of heading 7402, 7407 and 7606, these are aluminium, copper or cathode plates used in the cell house for electrolysis and the same would be admissible for Cenvat credit in view of the judgments of the Tribunal in the cases of Cominco Binani Zinc Ltd. vs CCE Reported in 1990 (48) ELT 283; CCE Baroda vs. Atul Products Ltd. reported in 1998 (97) ELT 522 CCE Kochi vs Travancore cochin Chemicals Ltd. reported in 1995 (77) ELT 396 (Trib.). 8. In view of the above discussion, we hold that the appellant have prima facie case in their favour. Therefore, the requirement of pre-deposit of Cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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