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TMI Blog2018 (2) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... 61/2018 - Dated:- 20-12-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Ashish Vaish, (C.A.), for Appellant/Assessee Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Respondent/Revenue ORDER Per : Anil Choudhary These cross appeals have been preferred against OIA dated 28th of June, 2011 passed by the Commissioner of Central Excise Service Tax (Appeals), Meerut-II. The issue in these appeals is, whether the appellant/assessee have rightly availed Cenvat credit on air conditioners, which is installed in the Control Panel room of the factory and also Cenvat credit on items being PVC Pipe, PVC End Cap, PVC Elbow/Tap, Black Steel Tubes, M. S. Tubes, Galvanized Steel Tubes, M. S. Tubes Welded, M. S. Bea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead with Section 11AC of the Act, 1944. Further penalty of ₹ 2,00,000/- was imposed on Mr. Syed Abid Ali, Manager (Systems) and also Authorized Signatory of M/s USML under Rule 15(1) of Cenvat Credit Rules, 2004. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) who vide the impugned order have been pleased to uphold the disallowance of Cenvat credit on PVC/MS pipes and tubes etc. However, has been pleased to allow the Cenvat credit of ₹ 61,060/- on the air conditioners, recording the finding that these are installed in the Control Panel of the factory. The learned Commissioner (Appeals) further observed that the issue is wholly interpretational and as such there is no element of any fraud, neglige ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeals states that the appellant/assessee had not produced the copy of ER-I/Cenvat returns to show that the detail and inspection of the goods were declared to the Department. On a perusal of the ER-I return format, it is seen that there is no column in the form to mention the detailed nature of the goods. The appellant had not produce any document, wherein they had informed the Department that they were availing the Cenvat credit on the disputed goods, which have being used in the fabrication of structures of building and shed and railings. This fact came to the knowledge only when the preventive staff visited the factory. 6. Having considered the rival contentions, I find that tubes and pipes and fittings thereof which are the ite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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