2016 (11) TMI 1493

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent. ORDER The above appeal is filed by the department challenging the Order-in-Appeal passed by the Commissioner (Appeals) who allowed the credit availed on MS Angles, MS Channels, etc., under the category of capital goods. The department contends that the Commissioner (Appeals) in the impugned order set aside the demand and also failed to discuss the issue of penalty to be imposed on the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s unsustainable as the appellants have used the subject items for fabricating capital goods/parts/components and for the reason that the respondents had established the use of subject items, used by them by furnishing a Chartered Engineer's certificate. Thus the demand in respect of an amount of Rs. 10,03,080/- was set aside along with interest. In the impugned order the Commissioner (Appeals) hel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e submitted the periodical returns and have disclosed the credit availed in statements filed before the department. The issue whether the credit is admissible on MS items used for sheds, buildings, etc., was in dispute during the relevant period and was set to rest by amendment w.e.f. 7-7-2009. The period is prior to 7-7-2009 and the appellants cannot be saddled with the intention to evade payment .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X