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TMI Blog2017 (1) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... er per: Sulekha Beevi, C.S.] The issue involved in both these appeals being the same, they are heard together and disposed of by this common order. 2. The appellants were issued three show-cause notices alleging irregular availment of credit to the tune of Rs. 6,62,479/- covering three different periods. After adjudication, the original authority allowed credit partly and disallowed credit to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , slag pots, bails. That these capital goods are integrally connected in the process of manufacture and that therefore the denial of credit is unjustified. He submitted that the appellants had availed the credit under capital goods and the Department has denied the credit alleging that the MS items do not fall under the category of capital goods. He adverted to the definition of inputs introduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed and he is not pressing for this amount. 4. On behalf of the Department, the learned AR Shri Arun Kumar reiterated the findings in the impugned orders. He vehemently argued that the appellants failed to submit proof for the use of the subject items in the manufacture of capital goods and therefore credit has been rightly denied. 5. I have heard both sides. The issue involved is whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the credit on the ground that the appellant has not furnished sufficient documents is not proper. The appellant has been able to establish that the subject items have been used for manufacture of capital goods which are integrally connected to the process of manufacture. Rs. 24,679/- was availed on welding electrodes for repair and maintenance. Further the subject items when used for fabricati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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