TMI Blog2017 (9) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of demand except for ₹ 68,459/- - decided partly in favor of appellant. - Appeal No. E/384/2010-EX [ DB ] - Final Order No. 70814/2017 - Dated:- 8-8-2017 - Mr. Anil Choudhary, Member ( Judicial ) And Mr. Anil G. Shakkarwar, Member ( Technical ) Shri Kapil Vaish, Chartered Accountant for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), for Respondent ORDER Per : Anil G. Shakkarwar The present appeal is directed against Order-in-Original No. 32/Commr/MRT-I/2009 dated 30/10/2009 passed by Commissioner of Central Excise Customs, Meerut-I. 2. The brief facts of the case are that the appellants were manufacturer of sugar. The appellant was issued with a show cause notice dated 11.11.2008, wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit. The issue was contested by the appellant before the Original authority and the said show cause notice was adjudicated through the Order-in-Original dated 30.10.2009, which is impugned herein. Appellant contested before the Original authority that the items on which Cenvat credit was proposed to be denied through the said show cause notice were used for structures of machines and foundations of machineries. Further, certain foundations were used for Compressor Air Lines and in carrying air for operating pneumatic cylinders and that the Chief Engineer of factory had issued certificate to that effect. The submissions were not appreciated by the Original authority and Original authority has held that the certificate issued by the Chi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d does not sustain. He has further submitted that Sl. No.8, 9, 10 and 13 of annexure-1 deals with pipes and tubes which are admittedly included in the definition of capital goods and therefore, Cenvat credit in respect of the same cannot be denied. Further, in respect of annexure-3, he has submitted that items at Sl. No.1-4 are pipes, which are covered by the definition of capital goods and Item at Sl. No.5 is falling under Chapter No.85 therefore, the same is also covered by the definition of capital goods. In sum total items at Sl. No.11 12 of annexure-1 and items at Sl. No.6 of annexure-3 are the items in respect of which Cenvat credit was availed and the same is covered by the normal period of limitation with respect to the date of is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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