2018 (1) TMI 358

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..... maintenance and repair and fabrication of parts accessories of the capital goods is concerned, the same cannot be denied as it squarely falls within the definition of Rule 2(K) of CCR 2004 - the demand of duty in respect of structural is upheld. Penalty - Rule 15(2) of Cenvat Credit Rules 2004 read with Section 11AC of the Act - Held that: - It is seen that the structural have been specifically .....

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..... used for construction/ maintenance of structural. In respect of structural the appellants have already reversed the cenvat credit and the lower authorities have segregated this amount. In so far as these materials used for maintenance of capital goods, they are entitled to cenvat credit. Ld. Counsel differentiated the decision of the Hon'ble High Court in the case of Upper Ganges Sugar .....

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..... of Upper Ganges Sugar Industries Ltd. (supra). 4. I have gone through the rival submissions. 5. I find that the appellants are not challenging the cenvat credit in respect of material used for erection and repair of structural. Insofar as the material used for the maintenance and repair and fabrication of parts accessories of the capital goods is concerned, the same cannot be denied as .....

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