2010 (5) TMI 750

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....e Respondent. ORDER The facts leading to this appeal by the Department are, in brief, as under. 1.1 The respondent are manufacturers of chemicals chargeable to Central Excise Duty under Chapter 29 of the Central Excise Tariff. They availed Cenvat credit of duty on various inputs or capital goods used for manufacture of finished goods. In course of audit of the Central Excise records durin....

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....e foundation and thus are part of the civil structure. It is on this basis that the show cause notice dated 5th May 2006 was issued to the respondent for denying Cenvat credit amounting to Rs. 4,34,023/- in respect of Parallel Flange Beams and also for recovery of the amount of wrongly taken Cenvat credit alongwith interest and imposition of penalty on them. The show cause notice was adjudicated b....

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.... has been filed by the Department. The respondent have also filed a cross objection in respect of this appeal. 2. The respondent vide their letter dated 3 March 2010 informed that they are not in a position to appear for personal hearing and the appeal may be decided on merits taken into account their the plea made by their memorandum of cross objection. Today, none appeared for the respondent ....

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.... Representative and the submissions made by the respondent in their memorandum of cross objection and have perused the records. The only point of dispute in this case is as to whether the Parallel Flange Beams falling under Chapter 72 of the Central Excise Tariff are eligible for Cenvat credit as capital goods or as inputs. Since these are not covered by the definition of capital goods nor the sam....