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TMI Blog2017 (5) TMI 1625X X X X Extracts X X X X X X X X Extracts X X X X ..... n it was held that the cenvat credit availed on central excise duty on the tippers is ineligible as these vehicles are not capital goods, during the period in question, came to a conclusion on the basis of definition of Capital Goods and upheld the demand and interest - CENVAT credit not allowed. Penalties - Held that:- It can be a view of the appellant that for rendering the services of site f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. M.V. Ravindran, Member(Judicial) Shri B. Venugopal, Advocate for the Appellant. Shri Guna Ranjan, Superintendent/AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against the Order-in-Appeal No. 181/2012 (H-II) S. Tax, dt. 13.12.2012. 2. Heard both sides and perused records. 3. The issued that falls for consideration in this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g due process of law, and the adjudicating authority confirmed the demands and imposed penalties, confiscated vehicles gave an option to redeem the same on payments of redemption fine. Aggrieved by such an order, appellant referred to first appellate authority, who, on consideration of submissions made before him, upheld the demand of duty liability with interest but reduced the redemption fine im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n question, came to a conclusion on the basis of definition of Capital Goods and upheld the demand and interest. Respectfully following the ratio of Division Bench, it is to be held in this case also that the appellant is not liable to avail Cenvat Credit on tippers. As regards penalties, it is noticed that the Tribunal in para 13 in the case of Ganta Ramanaiah Naidu (supra) categorically held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ippers which is to be held that they have reversed irregularly availed cenvat credit, provisions of rule 15 of Central Excise Rules would apply which mandate for their confiscation of the said tippers. Upholding the confiscation of the tippers, I find that the redemption fine imposed by lower authorities seems to be excessive. Keeping in view the entire issue, I reduce the redemption fine from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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