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2015 (6) TMI 1053 - CESTAT NEW DELHI

2015 (6) TMI 1053 - CESTAT NEW DELHI - 2016 (338) E.L.T. 607 (Tri. - Del.) - Denial of cenvat credit of Central Excise duty paid on S.S. Dozer, Copper Bus Bar and M.S. Setter - Held that:- 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 .....

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, Cenvat credit is available, considering the same as capital goods in terms of clause (iii) of Rule 2 (a)(A) of the Cenvat Credit Rules, 2004. - E/54911/2014 EX. [SM] - Final Order No. 54031/2015 - Dated:- 30-6-2015 - Mr. S.K. Mohanty, Member (Judicial) For the Appellant : Shri B.D. Trivedi, Consultant For the Respondent : Shri M.S. Negi, DR ORDER This appeal is directed against the impugned order dated 22.05.2014 passed by the Commissioner (Appeals), Central Excise, Bhopal wherein cenvat credi .....

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he appellant as storage tanks for storing the semi finished goods namely, Linear Alkyl Benzene and Sulphuric Acid within the factory. With regard to Copper Bus Bar, the submission of ld. Consultant is that the said goods are special copper plates used in electrical panel, transformer, vacuum circuit breaker, classified under Chapter 85 of the Central Excise Tariff Act, 1985. Thus, according to the ld. Consultant, the disputed goods are falling under the definition of capital goods for the purpos .....

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