TMI Blog2018 (5) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... wed - decided in favor of appellant. - E/30721/2017 - FINAL ORDER No. A/30407/2018 - Dated:- 8-2-2018 - Mr. M. V. Ravindran., Member (Judicial) Shri Y. Sreenivasa Reddy, Advocate for the Appellant. Ms. B.V. Siva Naga Kumari, Commissioner Guna Ranjan, Superintendent (ARs) for the Respondent. ORDER [Order per: M. V. Ravindran.] This appeal is directed against Order-in-Appeal No. HYDEXCUS-001-APP-86-16-17 dated 30.12.2016. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that during the period August, 2012 to April, 2013, appellants herein had purchased SS Plates, Sheets, Coils etc., and availed the CENVAT credit of the Central Excise duty paid on such goods, the said goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2015 (321) ELT (200] has to extended period can be invoked even if assessee claims that there is no provisions in Central Excise Law to enclosed details of credit are to submit duty paying documents. 6. On consideration of submissions made, I find that the appellant herein had undisputedly received SS Plates, Sheets, Coils etc., and treated as capital goods during the period in question and availed CENVAT credit claiming that these SS Plates and Sheets were used for manufacturing of receivers and vessels. The Adjudicating Authority had not accepted the contention and the First Appellate Authority as also rejected the same. 7. I find from Order-in-Original in paragraph No. 12, the Adjudicating Authority has recorded that appellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in the execution of a works contract or construction service as listed under Section 66E of the Act. C) capital goods except when used as parts or components in the manufacturer of a final product; D) motor vehicles; E) any goods, such as food items, goods used in a guesthouse, residential colony, club or a recreation facility and clinical establishment, when such goods are used primarily for personal use or consumption of any employee; and F) any goods which have no relationship whatsoever with the manufacturer of a final product. It can be seen from the above reproduced Rule that all goods which are used in the factory by the manufacturer of final products are eligible for availment of CENVAT credit. In my co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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