CX - Whether the assessee is entitled to total CENVAT Credit of Rs.2,29,586/- - Out of the said credit, Rs.82,346/- was denied as they had availed excess credit since the assessee was not required to pay duty on enhanced assessable value of captively consumed white cream in factory used for manufacture of "Eclairs" cleared on payment of duty; credit of Rs.50,688/- denied on the ground that the Education cess and Secondary Higher Education cess which was paid on sugar cess was not payable and credit of Rs.96,552/- denied availed on MS Angles, Channels, beams etc. used for fabrication of structural for foundation of capital goods, Plant machinery within the factory premises - A dmissibility of CENVAT credit of duty paid on Coils, Plates, HR Sheets, MS Angles, Channels and Beams for construction/ fabrication of structural/ foundation of machinery within the factory premises has been recently considered by the Principal Bench at Delhi in Singhal Enterprises Pvt. Ltd's 2016-TIOL-2451-CESTAT-DEL wherein it is observed that the structural items used in fabrication of support structures would fall within the ambit of 'Capital Goods' as contemplated under Rule 2(a) of Cenvat Credit Rules, hence will be entitled to Cenvat credit - On the issue of admissibility of credit on the excess amount of duty paid and the education cess and Secondary Higher Education cess which was not payable but paid, issue is covered by the judgment of Bombay High Court in Nestle India Ltd.'s 2011-TIOL-557-HC-MUM-CX - In the result, the impugned order is set-aside: CESTAT - Appeal allowed : AHMEDABAD CESTAT

CX - The assessee is engaged in the manufacture of Wrapping Machines and Parts - It availed Cenvat credit on Service Tax paid on various services like erection and commissioning service & maintenance services provided during the warranty period of the machines sold by them to the customers - However, the Revenue opined that these services were provided by assessee through third party contractors which has no nexus with the manufacture of goods - An SCN was issued for recovery of credit availed - On appeal, the Commr. (A) rejected the assessee's appeals - Hence, the present appeal.

Held - The issue at hand is whether assessee are eligible to avail Cenvat credit of service tax paid on erectioning and commissioning services, repair and maintenance services during the course of installation and warranty period of the machines - This issue has been covered by the decisions of Alidhara Texspin Engineers vs CCE , Autoprint Machinery Manufacturers Pvt Ltd vs CCE & CCE, Vadodara vs Danke Products - Therefore, the credit is admissible - Hence, the order challenged is set aside: CESTAT (Para 2, 7) - Appeal allowed : AHMEDABAD CESTAT

CUS- The assessee is engaged in export of goat finished leather - It filed bill for export of goat finished upper leather - However, the Revenue drew samples to test whether the goods were finished leather or not - The report stated that the samples do not satisfy the norms as there was absence of protective coating - Duty demand was raised - The adjudicating authority ordered for confiscation of these goods and imposed redemption fine - The department filed appeal against the reduced penalty and in appeal, Commissioner (Appeals) enhanced the penalty - Hence, the present appeal by the assessee.

Held - The defect of not having protective coating was detected only in few items - the defect occurred due to mistake at the end of the job worker - However, the assessee ought to have ensured that the goods fulfilled the conditions as per the Public Notice - The assessee cannot shift the blame on the job worker - Evenso, keeping in view the current financial condition of the assessee the penalty is reduced - Hence, the original order is modified : CESTAT (Para 1, 5) - Appeal partly allowed : CHENNAI CESTAT