TMI Blog2014 (7) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... s/parts/accessories/components and used within the factory. - Applicants have not proved that these items were actually consumed as raw material for fabrication of the capital goods. It is also observed that the applicants failed to produce proper records like issue slips, records showing details of various capital goods used for fabrication during the relevant period. It is an undisputed fact tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, MS Channels, MS Angles, Tubes, Beams, Cast articles, Wire rope etc. as inadmissible credit. The adjudicating authority denied a total cenvat credit of ₹ 46,39,179/- by four adjudication orders along with interest and penalty for the period from April 2008 to March 2010. The Commissioner (Appeals) upheld the adjudication orders. 3. The ld. counsel on behalf of the applicant submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her hand, Ld. AR on behalf of Revenue drew the attention of the Bench to the relevant portion of adjudication orders in so far as the appellants failed to produce any evidence to establish that these items were used for fabrication of capital goods. He submits that they have taken different stand before the adjudicating authority as well as Commissioner (Appeals) as recorded in para-16 of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting structure such as roller table, pinch roll, conveyor funnel, fragmentation shear and cooling bed are structural components. It is further observed that in another instance, they have contended that the impugned items were used in the fabrication of cooling towers, overhead cranes, cable trays as parts/ components. In this context, Ld. AR submits that the adjudicating authority observed that p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods. The only issue is regarding quantity used in the fabrication of the capital goods which would be examined in detail at the time of appeal hearing. In view of that, the applicants failed to make out a prima facie case for waiver of predeposit of entire amount of duty along with interest and penalty. Accordingly, the applicant is directed to make a predeposit of ₹ 10,00,000/- (Rupees Ten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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