TMI Blog2018 (7) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit, as the sheets so utilised partake nature of accessories of the capital goods and as such are capital goods as defined in Rule 2(a)A(iii) of CCR, 2004. Appeal allowed - decided in favor of appellant. - APPEAL No. E/51865/2015-EX[SM] - A/71011/2018-SM[BR] - Dated:- 19-3-2018 - Mr. Anil Choudhary, Member (Judicial) Shri Rajesh Chhibber, Advocate for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the appellant is entitled to Cenvat credit on U.V. Sheets (U V Coated Poly Carbonate Embossed Corrugated Profiles) falling under CETSH No.39206190 of Central Excise Tariff Act, 1985. 2. The brief facts of the case ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the period April, 2009 to March, 2010 and other show cause notice on similar issue dated 04/09/2013 was issued for the period from August, 2012 to March, 2013 for an amount of ₹ 5,51,798/- with further proposal to impose penalty. On contest, both the show cause notices were adjudicated by a common Order-in-Original dated 07/03/2014 and the proposed demands were confirmed along with equal amount of penalty under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Act. Being aggrieved by the said order, appellant preferred appeal before learned Commissioner (Appeals) who vide the impugned order dated 20/02/2015 was pleased to reject the appeal. Being aggrieved, the appellant is before this Tribunal. 4. The le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut, more particularly in view of the fact that the factory is fitted with overhead cranes which runs on gantry throughout the factory shed. It was held that appellant entitled to Cenvat credit, as the sheets so utilised partake nature of accessories of the capital goods and as such are capital goods as defined in Rule 2(a)A(iii) of CCR, 2004. 5. The learned AR for revenue have relied on the impugned order. 6. Having considered the rival contentions, I find that the courts below have committed an error of fact by considering the UV Sheets, to have been used for factory shed instead of machine shed and/or for covering machine to ensure better quality of their finished goods. Accordingly, I find that the ruling of this Tribunal in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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