TMI Blog2008 (9) TMI 642X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. This appea1 is directed against Order-in-Appeal No. PII/PAP/114/07 dated 23-10-2007. 2. The necessary facts that arise for consideration are that the appellant herein availed credit of the duty paid on the Carbon cup, Temperature tips and Air heaters, which are used by them in relation to manufacture the final products. They took credit of 100% of duty paid on capital goods. The lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty disallowed by the adjudicating authority may be set aside and credit be restored and they are willing to pay interest on credit so taken by them. The learned Commissioner (Appeals), while disposing the appeal came to the conclusion which are as under :- Lastly the appellant claimed that they are entitled to avail Cenvat credit on the subject goods, but availed in advance, and the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount, credits of which has been taken prematurely. It is his submission that penalty is not at all warranted in this case as there was a genuine bona fide mistake. He relies upon the decision of the Tribunal in the case of CCE, Vadodara-II v. Interplex (India) Pvt. Ltd. as reported at 2007 (211) E.L.T. 228 (Tri.-Ahmd.) = 2007 (6) S.T.R. 53 (Tri. - Ahmd.). 4. Learned SDR on the other hand submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oticed that these goods are used for finding out Carbon and silicon in the metal and also for measuring the temperature of the metal used in heating the sand mould. The appellants seemed to be in bona fide belief that these goods are in the nature of consumables. The interpretation of the word consumables, is settled by the Tribunal in Order No. C-II/611/02-WZB dated 11-2-2002, which in my conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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