2018 (5) TMI 656

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..... HYDERABAD], wherein the Bench held that on structural items credit availed was allowable - credit allowed - appeal allowed - decided in favor of appellant. - E/1794 & 1866/2010 - A/30465-30466/2018 - Dated:- 20-2-2018 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. C.J. MATHEW, MEMBER (TECHNICAL) Shri G. Prahlad, Advocate for the Appellant/Respondent. Shri Bhuvaneshwar Rao, (AR) for .....

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..... as capital goods or inputs. After following due process of law, the Adjudicating Authority ordered for the recovery of an amount of CENVAT credit availed along with interest and set aside the proceedings initiated in the show cause notice for the imposition of penalties. Appellant /Assessee is aggrieved by that portion of order in appeal while Revenue is an appeal for nonimposition of penalty. .....

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..... al headed by President, in the case of Singhal Enterprises Pvt. Ltd., [2016 (341) ELT (372)] and reproduced the ratio in paragraph No. 16 in the said judgment; also followed the various final orders of this bench in the case of NCL Industries Ltd. In our view, the issue now decided in the appellants/assesses own case in their favour accordingly, we find the impugned order to the extent challenged .....

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