TMI Blog2008 (8) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... . The respondent are engaged in the manufacture of writing and printing paper. On 18-2-2006 the preventive staff of Central Excise Division visited their factory premises and on verification of records found that Cenvat credit on M.S. Angles and M.S. Channels to the extent of Rs. 19,350/- had been taken which was not permissible. The authorized signatory of the respondent in his statement under Section 14 of the Central Excise Act stated that the goods in question had been used in the structures inside the factory. The Director further stated that credit on the goods had wrongly been taken under bona fide mistake and undertook that amount will be debited. On 18-2-2006, the amount of Rs. 19,350/- was voluntarily debited in RG 23A Part-II. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank (k) input means- (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) ...... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the aforesaid four Chapters or heading/sub-heading of the Central Excise Tariff, they would not qualify to be inputs and if that is so, Cenvat credit cannot be taken thereon. As mentioned above, at the first opportunity, the stand of the respondent was that M.S. Channels/Angles had been used (as parts) in the structure inside the factory. They later took a different stand that they had been used as parts for manufacture of components, spares and accessories i.e. capital goods within the meaning of Rule 2(a)(A)(iii) installed in the factory. The respondent were required to specify the capital goods in making of which M.S. Channels/ Angles were used. As they failed to do so, they had no option but to pay duty which they initially di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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