TMI Blog2016 (2) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the cascading effect, cannot be denied to the appellant, in view of the fact that the disputed goods have suffered duty and have received/used in the appellant's factory for production of the final product. However, the cenvat credit of Central Excise duty paid on cement is not available to the appellant, owing to the fact that the same cannot be considered as input for manufacture/production of the final product. Thus, the appellant is liable to reverse the cenvat credit alongwith interest taken on cement. Since taking of cenvat credit on cement is not attributable to fraud, collusion etc. with intention to evade payment of duty, it is of the view that imposition of penalty is not justified. In view of the above, the appeal is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he month of March, 2011 but it had registered itself with the Excise Department on 13.05.2011. 3. The above show cause notice was adjudicated by the ld. Additional Commissioner, Raipur vide Order dated 12.02.2014, wherein he confirmed the proposed Cenvat demand alongwith interest and also imposed equal amount of penalty. In appeal, the Commissioner (Appeals) has upheld the demand confirmed in the adjudication order. Hence, this present appeal before this Tribunal. 4. During the course of hearing, the ld. Consultant Shri R.K. Aggarwal appearing for the appellant submitted a written note elucidating the nature of use of the disputed goods in the factory premises, which are extracted herein below:- Items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterates the findings recorded in the impugned order and further submits that since the disputed goods are not confirming to the definition of either input or capital goods, duty paid thereon is not available to the appellant as cenvat credit. 6. I find from the submissions made by the appellant that the impugned goods have been duly used in or in relation to the manufacture /production of coal, without which it would not be possible to undertake mining activities. Since the disputed goods are not falling under the excluded category of goods specified in the definition of inputs, I am of the view that cenvat credit can be extended to those goods as per the broad definition of inputs contained in Rule 2 (k) of the Cenvat Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
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