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2016 (2) TMI 148 - CESTAT AHMEDABAD

2016 (2) TMI 148 - CESTAT AHMEDABAD - TMI - Denial of CENVAT credit on MS Plates/ Channels, HR Plates, Bars, Rounds, Joit etc. - demand of CENVAT credit alongwith interest and imposed penalty of equal amount of CENVAT credit - Held that:- The capital goods as defined under Rule 2(a) of the Rules covers the components, spares and accessories of the machinery as specified in Clause (i) and (ii) of the said definition. The eligibility of the Cenvat Credit of capital goods is depending upon the util .....

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er is remanded to the adjudicating authority to decide afresh after examining the utilisation of these items. - Appeal No. E/799,800/2011 - Dated:- 24-11-2015 - P K Das, Member (J) For the Appellant : None For the Respondent : Shri Alok Srivastava, AR ORDER Per P K Das None appears on behalf of the appellants. 2. After hearing the learned Authorised Representative on behalf of the Revenue and on perusal of the records, I find that the appellants were engaged in the manufacture of Inorganic Chemi .....

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of the appellant company (Appellant No.2). By the impugned order, the Commissioner (Appeals) upheld the order of the adjudicating authority. 3. The learned Authorised Representative submits that these items are not covered under the definition of capital goods as per Rule 2 (a) of the Cenvat Credit Rules, 2004. These items are classifiable under Chapter 72 of the Schedule of the Central Excise Tariff Act, 1985 and not covered under Clause (i) of Rule 2(a) (A) of the said Rules. It is also conte .....

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impugned order is reproduced:- "3. The appellant unit has contested that the material viz. MS Angles/ Channel, HR Plate, Rounds, Joits etc. falling under Chapter 72 on which CENVAT credit has been availed were utilised for making machinery viz. Killen Machine, Part of machines, storage tanks, trolley, conveyer system, vessels, agitators, platform and technological structure which were subsequently utilised for workers to perform their work, storage and manufacture of excisable goods and he .....

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Chartered Engineer by certificate dated 18.4.2009 certified that these items were utilised for running of the machineries and that it is most essential components, spares and accessories of the machine and without such items machine can not run and production of finished goods can not be done. The definition of capital goods as per Rule 2(a) of Cenvat Credit Rules, 2004 is reproduced below:- "(A) The following goods namely- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Cha .....

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