TMI Blog2013 (11) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be applicable - there is no certificate of Chartered Engineer regarding the usability of the goods as capital goods, as the use of the goods received by the Appellant from their other units as capital goods is not disputed – the order is not sustainable – Decided in favour of Assessee. - Appeal No. 2872 of 2010 (SM) - Final Order No. 58245/2013 - Dated:- 1-11-2013 - Shri Rakesh Kumar, J. For the Appellant : Shri Bipin Garg, Advocate For the Respondent : Shri A.K. Jain, Authorized Representative (Jt. CDR) JUDGEMENT Per. Rakesh Kumar :- The appellant are manufacturers of manmade yarn chargeable to Central Excise duty. They have two units located at different locations. The other unit had cleared certain Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been cited before the lower authorities but the same has not been accepted on the ground that the Tribunals judgment in the case of Maharshi Alloys (P) Ltd. vs. CCE, Tirupathi (supra) is in respect of Cenvat Credit Rules, 1944 pertaining to Modvat and, hence, is not applicable, that this view of the Commissioner (Appeals) is incorrect, that the judgment of the Tribunal in the case of Maharshi Alloys (P) Ltd. vs. CCE, Tirupathi (supra) is squarely applicable to the facts of this case and in view of this, judgment of the Tribunal, the impugned order is incorrect. 4. Shri A.K. Jain, the learned Jt. CDR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and pleaded that the judgment of the Tribunal in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame are used. Moreover, this issue stands decided in favour of the appellant by this Tribunal in the case of Maharshi Alloys (P) Ltd. vs. CCE, Tirupathi (supra) and just because in this judgment is in respect of the provisions of Central Excise Rules, 1994 pertaining to the Modvat credit, it cannot be said that the ratio of this judgment would not be applicable. In my view, the ratio of the Tribunals judgment in the case of Maharshi Alloys (P) Ltd. vs. CCE, Tirupathi (supra) is squarely applicable to the facts of this case, even if this case, there is no certificate of Chartered Engineer regarding the usability of the goods as capital goods, as the use of the goods received by the Appellant from their other units as capital goods is not di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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