9911796707
TMI Blog2015 (1) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... are being used by the respondent in manufacturing of capital goods. Therefore, the respondents are entitled to take Cenvat credit of the same. 2. Brief facts of the case are that for manufacturing capital goods namely, cefixime, sterile, new solvent recovery, new pipe rack, utility block for sterile/ cefixime, axetil amorphous, the respondents procured the goods mentioned in para 1 herein and taken the Cenvat credit on the same on the premise that certain goods are capital goods and certain goods are used by the respondents as inputs for capital goods. As these goods procured by the respondents are not capital goods, therefore, the show cause notice was issued to deny the Cenvat credit on the said goods as same has been used by the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puts' nor 'capital goods', therefore, they are not entitled to take Cenvat credit and same has been used by the respondent for erection of supporting structures. As respondent has explained that these items were used by them for manufacturing of capital goods and same has been examined by the learned Commissioner (Appeals) in detail. Therefore, they are entitled to take Cenvat credit on the said goods as held by Hon'ble High Court of Madras in the case of CCE, Tiruchirapalli vs. India Cements Ltd. reported in [2014 (305) ELT 558 (Mad). 5. Heard the parties. Considered the submissions. 6. In this case, it is not disputed that items mentioned in para 1 hereinabove were used by the respondent in manufacturing of capital goods. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the factory premises of the appellant in technical structures of machines / machinery by the appellant, there is no justification in denying credit of the same only on the ground that the impugned goods actually present in each of the individual machine/ machinery was not quantified by the appellant. It is further noticed that the appellants had submitted detailed charts under their letter dated 20.11.2007 to the adjudicating authority showing the details regarding the use of impugned capital goods in the machines/ machinery bearing an endorsement that 'all used in - cefixime, sterile, new solvent, recovery, new pipe rack, utility block for sterile/cefixime, axetil, amorphous.' This endorsement shows that all the impugned capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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