TMI Blog2017 (3) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the goods in question does not qualify either as input or capital goods the cenvat credit is not admissible - the goods falling under Chapter 7610 is not covered under the definition of Capital goods. Even the goods of chapter heading 7610 was not used for manufacture of any component or part of any machine prescribed under the definition of capital goods - credit rightly denied - appeal dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. It is also contended that said aluminium goods have been used for erection of rooms for manufacturing area. Being aggrieved by the Order-in-Original by which cenvat credit was disallowed to the appellant, appellant filed appeal before the Commissioner (Appeals) who upheld the original order and rejected the appeal of the appellant. 2. Shri. Sachin Chitnis, Ld. Counsel for the appellant subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He placed reliance on the following judgments: (a) Fourrts (India) Laboratories Pvt Ltd Vs. Commr. Of C. Ex. Chennai [2013(292) ELT 214(Tri. Chennai)] (b) Gel Tec Pvt Ltd Vs. Commissioner of C. Ex. Bangalore [2010(258) ELT 391(Tri. Bang.)] (c) Mascot Global Pvt Ltd Vs. Commissioner of Central Excise, Thane-I[Order No. A/87043-87044/16/SMB dated 13-4-2016] (d) CCE c. Aurangaba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... room is required to avoid leakages of temperature in order to keep temperature uniform in the cooling area. However as discussed above, since the goods in question does not qualify either as input or capital goods the cenvat credit is not admissible. I therefore agree with the lower authority in disallowing the credit on the said goods. As regard the judgment relied upon by the Ld. Counsel, on goi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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