TMI Blog2013 (11) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... r the inputs as defined under Rule 2(k) of the Rules, 2004 – Held that:- The JO truck used for transportation of raw materials within the premises of manufacturing unit falls within the definition of inputs used in relation to the manufacture of final product – Rule 3 of the Cenvat Credit Rules provides that a manufacturer can avail of Cenvat credit in respect of excise duty paid in relation to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the equal amount of penalty as a pre-condition to hearing of the appeal. 2. The appellant during the relevant period claimed Cenvat credit in relation to the excise duty paid on JO truck used for transporting the raw materials within the manufacturing unit. Cenvat credit has been disallowed vide impugned order on the premise that JO truck is not covered either under the definition of capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue on the contrary has opposed the application. He has taken us through the definition of capital goods and input and submits that JO truck neither falls within the definition of capital goods nor it is an input by nature. He submits that capital goods are those goods which are not consumed during the manufacture and used time and again to facilitate manufacture whereas the inputs a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting 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) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly kno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prima facie, we are of the view that if the manufacturer/assessee has paid excise duty while procuring either the capital goods or the inputs he shall be entitled to avail Cenvat credit in respect of the same. Therefore, we find that appellant has been able to make out a strong prima facie case for waiver of the condition of pre-deposit of duty demand, interest and penalty. Stay application i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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