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TMI Blog2009 (12) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. E/2757/2007 is by the Department against the order of the Commissioner (Appeals) No. IND-I/145/2007 dated 6-8-2007. The Cross-Objection No.CO/27/2008 is connected to this appeal. 2. None appears for the respondents in spite of notice. Heard the learned Jt. CDR on behalf of the Department. 3. The respondent is a manufacturer of rough forgings and forging articles of steel falling under Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 14 of the Cenvat Credit Rules was payable holding that excess inadmissible credit availed during the period 4-2-2006 to 6-2-2006 was admissible only during the year 2007-08. He also imposed a penalty of Rs. 50,000/-. Commissioner (Appeals) held that the said items could be considered as inputs and therefore, the credit taken at one go at the time of receipt of the impugned goods were i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ressure by shot blasting machine and as such frequent strikes of 'steel shots' removes foreign particles from the molded items. From their own submission it is clear that these goods are separately being used with the capital goods. They fulfil the definition of capital goods as defined in Rule 2(a)(A(i)& (iii) of Cenvat Credit Rules, 2004 and also the clarification given in the Board's Circular r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the input under the Cenvat Credit Rules, both the items namely, 'metal saw blades' and 'steel shots' used by the appellants in connection with the production of goods as consumables would merit classification under inputs only and therefore, the credit taken by them is in order." 6. The term 'input' is a relative term. For example, yarn is an input for grey fabrics, grey fabrics is an input ..... X X X X Extracts X X X X X X X X Extracts X X X X
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