9911796707
TMI Blog2016 (1) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent : Shri M R Sharma, AR ORDER Per Ashok Jindal : Both the Revenue as well as assessee are in appeals against the impugned order. The facts of the case are that the assessee is engaged in the manufacture of electrical insulators for the period January, 2002 to December, 2004. The assessee availed the cenvat credit of Rs. 20,24,193/- on various items namely, plates, sheet angles, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice. Consequently, duty was demanded along with interest. Penalty on the assessee was also imposed. The said order was appealed by the assessee before the learned Commissioner (Appeals) who allowed the cenvat credit on steel items used in fabrication of capital goods and denied used in civil construction. Consequently, duty was demanded along with interest and penalty equivalent to duty was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is contended that CBEC has clarified itself in 2002 that cenvat credit on the items used in civil construction are not entitled for cenvat credit. Therefore, penalty is rightly imposed on the assessee. 6. On the other hand, learned Counsel for the assessee submits that all the items are fabricated in the factory of the assessee himself and without these items manufacturing activity cannot take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmittedly all these machines are fabricated by the assessee in their factory by using the steel items in question. In assessees' own case for the earlier period, same items used for same purpose on the same ground, this Tribunal held that assessee is entitled to take cenvat credit as per Final Order No. 53065/15 dated 26.6.2015. Therefore, following the precedent decision of this Tribunal in asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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