TMI Blog2012 (12) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... this case that the items are not covered under the definition of capital goods under Rule 2 of the Cenvat Credit Rules. The applicant has not able to make out a strong prima facie case in their favour. Order to pre-deposit of 25% of the duty within a period of eight weeks and compliance is to be reported. - E/1116/12-Mum - S/262/12/SMB/C-IV - Dated:- 14-8-2012 - Sahab Singh, J. Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 3. Ld. Counsel appearing for the applicant submits that the aluminium sheets, flush partition, flush door, ceiling etc are used as accessories to Air Handling Unit which form capital goods as defined under Rule 2 of the Cenvat Credit Rules. As per the definition of Rule 2 of the Cenvat Credit Rules, parts and accessories are eligible for the purpose of cenvat credit. He relies upon the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e items are used for erection of rooms in the manufacturing area for making partition for placing the Air Handling Unit. Revenue also relied on the statement of Shri R.N.Pandya, Manager (Excise) recorded under Sec.14 of the Central Excise Act in which he had admitted that the goods in question have been used for erection of rooms in the manufacturing area. He had also admitted that the said items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not come under these headings. Therefore, this is distinguishable from the facts of the present case. As regards the decision in the case of Pawan Brothers (P) Ltd. cited by the Ld. Counsel, the tribunal in that case held that Air Handling Unit is classifiable under Heading 84.15 of Central Excise Tariff Act. In the present case, the applicant has not availed the credit in respect of Air Handling ..... X X X X Extracts X X X X X X X X Extracts X X X X
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