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2022 (12) TMI 464 - AT - Central ExciseRectification of mistake - error apparent on the face of record or not - Denial of Cenvat Credit - ineligible documents - period of June, 2002 to March, 2004 - HELD THAT:- If few capital goods have not been specifically mentioned in the order such as G.I. wires and Galvanized Sheets, Valve Grinding Compounds, plastic sheet, sealant tape, fabric laminated sheet, rubber sheets, clutch plates etc. for packing and insulation purpose, pump Spares (for water treatment), Vanadium Pentaxide, Platinum Catalyst and Copper Oxide, Sodium Nitrate/ Hydrazine Hydrate (water treatment chemicals) & Paint Thinner, Varnish, but since none of them have been denied to be used by the appellant in the manufacturing process, the findings in impugned Final Order equally applies to those goods also. There is no error apparent on the face of the Final Order. Accordingly, we reiterate that the impugned Final Order hold appellant entitled for availing entire amount of Cenvat Credit as was denied on the ground of ineligible inputs/capital goods. Necessary rectification of para 16 & 18 of the Final Order as prayed to be rectified to be incorporated in the Final Order - application for ROM allowed in part.
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