2015 (10) TMI 1192

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..... clude items used by the manufacturer in the manufacture of capital goods which are further used in the factory of manufacturer. - inputs having been used in the construction of the chimney, which was a part of the pollution control system, the benefit of cenvat credit cannot be denied to them - Penalty imposed is also set aside - Decided in favour of assessee.
Archana Wadhwa, J. For The Appell .....

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..... n of machinery and in terms of Rajasthan High Court decision in the case of Union of India Vs. Hindustan Zinc Ltd. [2007 (218) E.L.T. 503 (Raj.)], the cenvat credit is not available. As such they are not contesting the demand. Further the balance amount of ₹ 51,326/- (Rupees Fifty One Thousand Three Hundred and Twenty Six only) was used for construction of chimney, which is a part of the pol .....

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..... nputs having been used in the construction of the chimney, which was a part of the pollution control system, the benefit of cenvat credit cannot be denied to them. Accordingly the same is allowed. 4. As regards penalty of ₹ 10,000/- (Rupees Ten Thousand only), I find that the credit was availed after reflecting the same in statutory documents and the issue was also a contentious and debatab .....

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