TMI Blog2023 (10) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... rest there on. It is found that the appellant has already paid the amount of Rs. 2 Lacs, however, the interest element on the cenvat credit of Rs. 1, 57,799/- has not been quantified. If the appellant makes good the reversal of cenvat credit and interest there on which can be adjusted against Rs. 2 Lacs already paid and if there is any shortfall, the same may be paid by the appellant at the time of de-novo adjudication. Thus the appellant is entitled for the exemption Notification - The appellant are eligible for the exemption Notification No 05/2006-CE on the payment of cenvat credit and interest thereon. Appeal is allowed by way of remand to the Adjudicating Authority for computing the interest on the cenvat credit and ensure the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der-In-Original dated 21.03.2014, the appellant filed the present appeal along with stay application. While disposal of the stay application, on acceptance by the appellant, the Tribunal has directed to deposit Rs. 2 Lacs as pre-deposit. The appellant complying the said order dated 31.12.2014 paid Rs. 2 Lacs. 2. Shri Sudhanshu Bissa, Learned Counsel appearing on behalf of the Appellant submits that firstly the goods on which cenvat credit has been taken namely ceramic roller and bellow were used in the manufacture of roller kiln which was in turn used for manufacture of final product. It is his submission that the ceramic roller and bellow are nothing but parts used in construction of roller kiln and the parts of capital goods is clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 431 (Guj.) Hello Minerals Water (P) Ltd vs. UOI 2004 (174) ELT 422(All.) CCE vs. Ashima Dyecot Ltd 2008 (232) ELT 580 (Guj.) Face Ceramics Pvt Ltd vs. CCE, Rajkot 2010 (249) ELT 119 (Tri. Ahmd) CCE vs. Himmat Glazed Tiles 2018 (15) GSTL 486 (Guj.) 3. Shri Anoop Kumar Mudvel, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that this case can be decided only on conceding by the appellant that they are prepared to reverse the credit without going into the controversy that whether the goods on which credit was taken are capital goods or inputs. We find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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