TMI Blog2015 (1) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... 014 - Shri Ashok Jindal, J. For the Appellant : Shri B B Sharma, AR JUDGEMENT Per Ashok Jindal : Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) has held that respondents are not entitled to take Cenvat credit on rough forged rolls as inputs. 2. The brief facts of the case are that appellant is engaged in the manufacture of MS joist and MS billets etc. and availing Cenvat credit on the capital goods and Cenvat credit on inputs services. On scrutiny of the records, it was found that appellant is availing 100% Cenvat credit on rough forged rolls during the period 2006-2010 treating the said goods as inputs used in manufacture of capital goods which are further used in manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the respondents and it is therefore respondents obligation to prove that said items were used for manufacture of excisable goods/ capital goods for use in the factory as the required details were finally submitted to the department by the respondent. Therefore, the respondents are liable to be penalized and are not entitled to Cenvat credit. 4. None appeared on behalf of the respondent nor any request for adjournment has been received but appeal has been taken up for disposal as matter has been listed several times. 5. I have gone through the facts of the case and learned Commissioner in the impugned order has discussed the usage of the rough forged rolls and held that these are inputs not the capital goods. The finding of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing which depend upon the material to be rolled and their sizes such as Angle, channel, flat, joist and beam for the final pass and machining. After grooving and sizing the same is fitted into the rolling stand of rolling mill for use as finished rolls. 5.4 Also I find that, Machined rolls made from forged rolls being a essential component of rolling mill and classifiable under Central Excise tariff Chapter Heading 84. Thus I find that forged rolls are inputs used for manufacture of specified capital goods i.e. machine rolls and as such are admissible for Cenvat credit in terms of Rule 2(k) of Cenvat Credit Rules, 2004. In the above facts and circumstances I do not find any reason for denying the credit availed on forged rolls as input a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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