2007 (2) TMI 401

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....Shri T.C. Rajadas, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The lower appellate authority has denied Cenvat credit of Rs. 89,749/- and demanded Education Cess of Rs. 1,795/-, totalling to Rs. 91,544/-. The demand is for the period 10-9-2004 - 30-6-2005. After examining the records and hearing both sides, we note that the appellants had taken Cenvat credit on aluminum....

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.... that the present case falls under Rule 2(k) of the Cenvat Credit Rules, 2004, which provision is claimed to be equivalent to Rule 57D ibid. After a perusal of the two provisions, we have not found any parity between the two. While Rule 57D is a substantive provision, Rule 2(k) simply defines 'input' for the purpose of Cenvat credit. To our query as to whether jig wires and rods (capital goods) ar....