TMI Blog2018 (9) TMI 1479X X X X Extracts X X X X X X X X Extracts X X X X ..... f “inputs” contained in Rule 2(k) of the Cenvat Credit Rules, 2004 - credit allowed. CENVAT Credit - duty paying documents - credit denied on the documents issued by appellant’s other unit, namely, M/s. SECL, Central Store, CWS-CS Korba on the ground that the said unit was not registered with Central Excise Department - Held that:- It is an admitted fact on record that the receipt of goods in the appellant’s unit and the duty paid character of those goods have not been disputed either in the Original or in the Appellate Order. Thus, denial of Cenvat credit for mere technical lapse of non-obtaining the registration certificate at the time of issuance of invoice, cannot be a ground to deny the Cenvat credit - credit allowed. Appeal allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of March, 2011 but it had registered itself with the Excise Department on 13-5-2011. 3. The above show cause notice was adjudicated by the learned Commissioner, Bilaspur, wherein he confirmed the proposed disallowance of Cenvat demand along with interest and also imposed equal amount of penalty. In appeal, the Commissioner (Appeals) has upheld the demand, confirmed in the adjudication order. Hence, this present appeal before this Tribunal. 4. During the course of hearing, the learned Consultant Shri R.K. Aggarwal appearing for the appellant submitted a written note elucidating the nature of use of the disputed goods in the factory premises, which are extracted herein below :- Items Usage/Purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, viz. :- (i) Hindustan Zinc Ltd. vs. CCE ST, Jaipur II 2017 (349) E.L.T. 316 (Tri. Del.); and (ii) Hindustan Zinc Ltd. vs. CCE ST, Udaipur 2016 (344) E.L.T. 1082 (Tri. Del.). 5. On the other hand, Shri R.K. Mishra, the learned DR appearing for the respondent reiterates the findings recorded in the impugned order and further submits that since the disputed goods are not confirming to the definition of either input or capital goods, duty paid thereon is not available to the appellant as Cenvat credit. 6. We find from the submissions made by the appellant that the impugned goods have been duly used in or in relation to the manufacture/production of HD Steel, Steel Cogs/TIS Cogs, TMT Rod Bar, MS Plate, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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