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M/s Star Paper Mills Ltd. Versus C.C. & C.E., Meerut

Section 35 B of Central Excise Act, 1944 - amount of duty involved is less then ₹ 50,000/- Reversal of Cenvat credit - Cenvat credit taken on MS Plate, Channels, Angles etc. treating the same as capital goods - used for repair and maintenance of Plant and Machinery - Held that:- the provisions of Section 35 B of Central Excise Act, 1944 provide that the Tribunal in its discretion can refuse to admit an appeal where duty or differential duty or fine or penalty is less than ₹ 50,000/- .....

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ods do not satisfy the definition of Capital Goods in said Cenvat Credit Rules 2004 and merely by such mention in the books of account, they do not loose the substantive eligibility to be treated as inputs. Further, I find that the original authority has gone through the material requisition slips and found as to where the impugned goods are used for maintenance and repair of machinery. Therefore, I do not find the two observations of ld. Commissioner (Appeals) to be sustainable. - Decided in fa .....

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. The appellant has taken Cenvat credit of ₹ 46,000/- on MS Plate, Channels, Angles etc. treating the same as capital goods. It appeared to Revenue that the said credit is inadmissible since the same do not qualified as capital goods under Cenvat credit Rules, 2004. Therefore, a show cause notice dated 20/08/2013 was issued for reversal of said Cenvat credit with other proposals. The appellant submitted before the original authority that by oversight they have treated the impugned goods as .....

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(Appeals) has held that the appellant has made only general claim regarding use of MS Plate, Channels, Angles for repair and maintenance without specifying as to which items were used for repair and maintenance of which machine and also held that it is undisputed that the impugned goods were claimed to the capital goods and set-aside Order-in-Original through impugned Order-in-Appeal dated 22/4/2014. 3. The appellant challenged the Order-in-Appeal No. 27-CE/MRT-I/2014 dated 22.04.2014 before th .....

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pellant has reiterated the contention in the ground of appeal. The ld. DR as raised the objection that amount of duty involved is less then ₹ 50,000/- and pleaded that the appeal need not been entertained. Further, he reiterated the finding of First Appellate Authority. He has relied on the Tribunal ruling in case of U.G. Sugar & Industries Ltd. reported at 2014 (311) E.L.T. 665 (Tri.-Del.) and argued that Tribunal in the said case has held that whereover the assessee has not been able .....

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