TMI Blog2019 (3) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... cement bricks and blocks within the factory of the manufacturer of final product, the same should clarify as input as per the definition provided in the rules. Further, it has not been specifically alleged by the authorities below that the disputed plates are falling under the excluded category provided in such definition clause. Thus the disputed plates should merit consideration as input for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the same as capital goods. Credit taken by the appellant was disputed by the department and accordingly, matter was adjudicated vide order dated 10.03.2017, in confirming Cenvat demand along with interest. Besides, the said order also imposed penalty on the appellant. On appeal, the Learned Commissioner (Appeals) vide the impugned order dated 30.01.2018 has upheld the adjudication orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the impugned order. 4. Heard both sides and perused the records. 5. The definition of capital goods under Rule 2(a) of the Cenvat Credit Rules, 2004 takes within its ambit, the goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 6805 etc. for consideration as capital goods. Further clause (iii) appended to Rule 2(a)(A) also permits components spares and accessor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut for the purpose of claim of Cenvat benefit. In this case, the fact is not under dispute that the duty paid plates were received and used by the appellant in its registered factory premises. Since the plates are used in the mason manufacturing cement bricks and blocks within the factory of the manufacturer of final product, the same should clarify as input as per the definition provided in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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