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2013 (10) TMI 332 - CESTAT NEW DELHICENVAT Credit – Waiver of Pre-deposit - The appellant are manufacturers of sponge iron chargeable to Central Excise duty - Revenue was of the view that the items being neither inputs nor capital goods are not eligible for Cenvat credit – Held that:- The steel items are not covered by the definition of capital goods as given in Rule 2 (a) of Cenvat Credit Rules - These items would be eligible for Cenvat credit as input in terms of Rule 2 (k) only if the same have been used in fabrication of capital goods for use in the factory. Neither there is any communication to the Central Excise authorities regarding their use in fabrication of the capital goods -Bag Filter, Conveyer feeding material and Gantry EOT cranes nor the fabrication of the capital goods has been reflected in ER-1 returns - The extract of RG-1 register placed on record shows fabrication of gantry, the bag filter etc. in December 2011 and from this, it cannot be said that these items of capital goods had been fabricated by using the steel items received during July 2010 to December 2010 - prima facie case is against the assessee - Partial stay granted.
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