TMI Blog2016 (4) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... erved from Order passed by the first appellate authority relied upon Supreme Court's judgment in the case of J.K. Cotton Mills Vs. C.C.ST (1964 (10) TMI 2 - SUPREME COURT OF INDIA ), where it is held that use of goods in relation to manufacture has to be clearly established. It is categorically held by the first appellate authority that motor vehicle chassis on which CENVAT Credit is taken has not been used directly in or in relation to the manufacture of the finished goods manufactured by the appellant. Accordingly, the Bench does not find any merit in interfering with denial of CENVAT Credit and interest ordered by the first appellate authority against the appellant. In the case of Gajra Gears Ltd. Vs. CCE (2015 (5) TMI 629 - SUPREME COUR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the appellant when the case was called out for hearing. The notice issued to the appellant has not been returned undelivered and no adjournment request has been received from the appellant. As the matter pertains to the year 2005, therefore, the same cannot be kept pending any further. 3. Shri S.S.Chatterjee, Supdt. (A.R.) appearing on behalf of the Revenue argued that the appellant took CENVAT Credit on motor vehicle chassis (Truck) falling under Chapter 87 of the Central Excise Tariff Act, 1985. It was his case that Chapter 87 of the Central Excise Tariff is not covered under Rule 2 (b) of the CENVAT Credit Rules, 2004, therefore, capital goods credit on the motor vehicle chassis taken by the appellant is not admissible. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king CENVAT Credit as capital goods. There is also nothing on record to suggest as to how the said goods are directly used in or in relation to the manufacture of metals, the end product of the appellant. It is observed from para 6.3 and 6.4 of the Order-in-Appeal dated 15/12/2004 passed by the first appellate authority relied upon Supreme Courts judgment in the case of J.K. Cotton Mills Vs. C.C.ST - 1997 (91) ELT 34 (SC), where it is held that use of goods in relation to manufacture has to be clearly established. It is categorically held by the first appellate authority that motor vehicle chassis on which CENVAT Credit is taken has not been used directly in or in relation to the manufacture of the finished goods manufactured by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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