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2015 (6) TMI 1053 - AT - Central ExciseDenial of cenvat credit of Central Excise duty paid on S.S. Dozer, Copper Bus Bar and M.S. Setter - Held that:- Invoice on the strength of which cenvat credit has been taken by the appellant clearly indicate the disputed goods and their central excise Tariff classification. Therefore, the observations of ld. Commissioner (Appeals) that no documentary evidences have been submitted by the appellant to prove that the goods are eligible for capital goods is not proper. Further, storage tank is finding a place in clause (vii) in the definition of capital goods contained in Rule 2 (a)(A) of the Cenvat Credit Rules, 2004. Therefore, denial of credit on S.S. Dozer and M.S. Settler is not proper and justified. Since, Copper Bus Bar is used by the appellant as component/spare or accessory to the electrical goods falling under Chapter 85 of the Tariff Act, irrespective of the tariff classification of those disputed goods, Cenvat credit is available, considering the same as capital goods in terms of clause (iii) of Rule 2 (a)(A) of the Cenvat Credit Rules, 2004.
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