TMI Blog2018 (2) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, hence eligible to credit. From the record, it is not clear whether the MS Angles, MS beams, channels etc. are used for the fabrication of the machineries or supporting structure of capital goods - to ascertain the use of MS Angles, MS Beams etc. in the factory, it is hereby remanded to the adjudicating authority to ascertain the fact and decide the same. Appeal allowed in part and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n items as capital goods. Alleging that these items do not fall under the scope of the definition of capital goods as prescribed under Rule 2(a)(A) of Cenvat Credit Rules, 2004, demand notice was issued on 25.10.2012 for recovery of Credit of ₹ 7,45,541/- availed during the period 2009-10 to 2012-13(April 2012) with interest and penalty. On adjudication, the demand was confirmed with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) Tata Steel Ltd. Vs. C.C.E. - 2016 (335) ELT 303(T) d) J K Cotton Spinning Weaving Mills Vs. STO - 1997 (91) ELT 34 (SC) e) Doypack systems (Pvt) Ltd. Vs. UOI - 1988 (36) ELT 201 (SC) f) Singhal Enterprises Pvt. Ltd. Vs. Commissioner of C.C.E. Cus., Raipur - 2016 (34) ELT 372 (Tri- Del.). g) Modi Rubber Ltd. - 2000 (119) ELT 197 (LB). 4. It is his cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies or supporting structure of machineries in their factory. To ascertain the said facts, the matter may be remanded to the adjudicating authority. 5. Heard both sides and perused the record. I find that the issue relates to the eligibility to CENVAT credit of the duty paid on Rail Systems, MS Racks, MS Testing Table, MS Trolley, Battery Sets, etc.as capital goods/inputs which are admissible to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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