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TMI Blog2016 (11) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... e facilities of CENVAT credit of inputs/capital goods and input services. A show-cause notice was issued alleging that the appellants have irregularly availed credit on MS plates, angles and diesel generator under the category of capital goods for the period December 2008 to September 2010. The show-cause notice also alleged irregular availment of credit on input service in regard to construction of compound wall. After adjudication, the original authority disallowed the credit on all the four counts. In appeal, the Commissioner(Appeals) allowed the credit on input services availed for the purpose of construction of compound wall and disallowed the credit availed under the category of capital goods. Being aggrieved, the appellant is now bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P.S. Reddy reiterated the findings in the impugned order. He also contended that the invoice pertaining to the generator does not contain the name and address of the appellant but contains the adof Singur and that appellant is not eligible for the credit. He submitted that the first appellate authority has rightly denied the credit on the subject items. 5. I have heard both sides. The first issue is whether the appellant is eligible for the credit availed on the steel items used for making the Surface Testing Bench. Chapter 90 of the CETA 1985 shows the entry of Surface Testing Bench at 90312000. Therefore the said item falls within the definition of capital goods and therefore the denial of credit is unjustified. The next issue is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from Singur and received at the appellant's factory as the unit at Singur could not be commenced due to unforeseen circumstances. The said fact has been endorsed on the reverse side of the invoice. As per the proviso to Rule 9(2) of the CENVAT Credit Rules, in case of any doubt with regard to the particulars mentioned in the invoice, the concerned officer on being satisfied that the credit/duty has been properly accounted for has the discretion to allow the credit. When the Department has no dispute with regard to the receipt of the generator within the factory or with regard to the payment of duty, in my view, the denial of credit is unjustified. It is also submitted by the counsel for appellant that the factory at Singur did not take ..... X X X X Extracts X X X X X X X X Extracts X X X X
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