2010 (1) TMI 370

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....nbsp;            Shri M.V. Ravindran, Member (J) Shri Ravi Rajendran, JDR, for the Appellant. Shri M.S. Srinivasa, Advocate, for the Respondent. [Order]. - This appeal is filed by the Revenue against the Order-in-Appeal No. 29/2008, dated 15-9-2008. 2. The brief facts that arise for consideration are that respondent had availed cre....

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....ority, Revenue preferred an appeal to the learned Commissioner (Appeals) on the ground that the credit allowed is incorrect. Learned Commissioner (Appeals) after considering the representation made by both sides, came to the conclusion that the Order-in-Original is correct and does not require any interference. Coming to such a conclusion, he rejected the appeal filed by the department. 3. Lear....

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....rt in the manufacturing process, the Cenvat Credit availed on such capital goods is not eligible to take as Cenvat Credit. He would submit that the impugned order to be set aside. 4. Learned Counsel on the other hand would submit that the capital goods on which the credit was availed by the respondent would fall within the definition of the term 'capital goods' as defined under Rule 2(a) of the....

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....is manufacturing premises for cleaning the uniform of the employees. On perusal of the records, I find that the learned Commissioner (Appeals) has correctly reproduced the provisions of Rule 5.4 of the Drugs & Cosmetics Rules, 1945 which are incorporated under Drugs & Cosmetics Act. To come to a conclusion that the capital goods are eligible for the Cenvat Credit, the learned Commissioner (Appeals....