TMI Blog2015 (12) TMI 1655X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Appeal No. 983 of 2010- (SM) - FO/ 54315 /2015-Ex (SM) - Dated:- 17-12-2015 - Shri S.K.Mohanty, Member (Judicial) Shri Vaibhav Bhatnagar and Ms. Kannu Verma Kumar, ARs for the Appellants Ms Surabhi Sinha, Advocate for the Respondent ORDER Per S K Mohanty : Revenue is in appeal against the impugned order dated 28.1.10 passed by Commissioner (Appeals) Customs and Central Excise, Raipur, wherein cenvat credit benefit has been extended to the respondent herein. 2. Ms. Kannu Verma Kumar, learned DR appearing for the appellant submits that the disputed goods are not confirming to either inputs or capital goods for the purpose of taking cenvat credit. 3. On the other hand, Ms. Surabhi Sinha, learned advocate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike electric motors, pumps, electrical goods, switchgear, machine parts, MCB, Castables etc. The above items fall under the definition of capital goods as per the provisions of sub Rule 2(a) of the Cenvat Credit Rules, 2004. Further there is no allegation in the show cause notice regarding denial of credit on these items. The credit amounting to ₹ 13,55,568/- and 27532/- Education Cess on the above capital goods was denied to the appellant by the lower authority in the guise of structural items like MS plates, beams etc. Such denial of the credit on the aforementioned capital goods is not justified and accordingly, I set aside the demand of ₹ 13,55,568/- and 27532/- Education Cess confirmed against the appellant vide the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deny the benefit of Cenvat Credit on these items as held by impugned order-in-original and hold there is no impediment for the goods in question qualifying as inputs / capital goods of cenvat credit. 6. I find from the above observation of the Commissioner (Appeals) that impugned order has been passed based on documents submitted by the respondent. Since, upon analysis of the factual aspect, the learned Commissioner (Appeals) has held that cenvat credit is available on the disputed goods, I do not find any reason to deny the cenvat credit on the ground that the same have not been used in or in relation to the manufacture of final product by the respondent. I find support from the decision cited by the learned advocate for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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