2009 (9) TMI 431

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....[Order]. - The point of dispute in this case is as to whether the Aluminium Sheets which are used as part of lining of the boiler and have been used for replacing the worn out parts of boiler lining are eligible for Cenvat credit as capital goods. The Asstt. Commissioner vide order-in-original dated 13-2-07 disallowed the Cenvat credit on this item and confirmed Cenvat credit demand of Rs. 10837/-....

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....specified in the definition of capital goods would be covered by the definition of the capital goods irrespective the charging heading under which it falls; that Hon'ble Rajasthan High Court in the case of UOI v. Hindustan Zinc Ltd. reported in 2007 (214) E.L.T. 510 (Raj.) has held that MS/SS Plates used in workshop are eligible for Cenvat credit as capital goods and Govt. SLP against this order o....

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....en any evidence on this item used of aluminium sheets. 3. I have carefully considered the submissions from both the sides and perused the records. In this case, there is no dispute about the fact that the aluminium sheet is used for repair and maintenance of the boiler as is evident from the certificate to this effect given by the Chief Engineer and countersigned by the Range Supdt. at page 26 of....