TMI Blog2013 (7) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... er tube, valve, etc. – Held that:- Items in question against which Cenvat credit has been disallowed have been used for fabrication/manufacture of “Boiler house” which is essential for manufacture of excisable final product - Prima facie there is no justification for denial of Cenvat credit on the impugned goods - Strong prima facie case for waiver of condition of pre-deposit of duty demand, inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sse carrier, joint roller, ERW boiler tube, valve, etc. 3. The Department was of the view that aforesaid items were not eligible inputs for taking Cenvat credit. Accordingly, a show cause notice proposing to disallow the cenvat credit raising demand of Rs. 2,57,330/- was issued to the appellant wherein penalty was also proposed. 4. Assistant Commissioner, Central Excise, Gorakhpur vide order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of excisable products. Learned Counsel submitted that the adjudicating authority/Commissioner (Appeals) failed to appreciate that the appellant in his reply to the show cause notice had explained user of those inputs for fabrication of the Boiler house which is essential for the production of sugar. Thus it is contended that this is a fit case for dispensing with the condition of pre- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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