2004 (12) TMI 508

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.... Shri Bidhan Chandra, JDR, for the Respondent. [Order]. -  The facts in the present appeal are as follows :- 2. The appellant is a manufacturer of calcium silicate insulation blocks, an energy saving item, developed indigenously with local know-how and the appellant firm was established to carry out the manufacture of the item. The appellant took credit of the capital goods i....

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....owed. The Assistant Commissioner of Central Excise, Bhavnagar, disallowed the capital goods credit proposed in the show cause notice and imposed a penalty of Rs. 1,00,000/- on the appellant under Rule 173Q of the Central Excise Rules. The appellant preferred an appeal against the order of the Assistant Commissioner before the Commissioner (Appeals), Rajkot, reiterating their submission and request....

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....here the said goods are used. If they are merely used in the erection of plant, they cannot be considered as capital goods. In the case of Indian Copper Corporation Ltd. [1965 (16) STC 259], the Supreme Court held that 'building materials used as raw material for construction of plant cannot be said to have been used as plant in the manufacture of goods'. In the present case, the appellant has not....

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....tempt on the part of the appellant is strongly resisted by the learned DR. He pointed out that the appellant made these averments backed by the chartered engineer's certificate for the first time before the Tribunal. The chartered engineer's certificate itself was not available before the lower authorities. He submitted that such an evidence cannot be entertained and the matter decided at this lev....