TMI Blog2015 (6) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... observations of ld. Commissioner (Appeals) that no documentary evidences have been submitted by the appellant to prove that the goods are eligible for capital goods is not proper. Further, storage tank is finding a place in clause (vii) in the definition of capital goods contained in Rule 2 (a)(A) of the Cenvat Credit Rules, 2004. Therefore, denial of credit on S.S. Dozer and M.S. Settler is not p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Copper Bus Bar and M.S. Setter taken by the appellant under the head capital goods has been denied, holding that no documentary evidences were produced either before the adjudicating authority or before the Commissioner (Appeals) to demonstrate that the impugned goods are in-fact capital goods and are eligible for cenvat benefit. 2. The ld. Consultant Shri. B.D. Trivedi appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. I find that the invoice on the strength of which cenvat credit has been taken by the appellant clearly indicate the disputed goods and their central excise Tariff classification. Therefore, the observations of ld. Commissioner (Appeals) that no documentary evidences have been submitted by the appellant to prove that the goods are eligible for capital goods is not proper. Further, storage ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
