2010 (4) TMI 787

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....Kumari Chander for the Respondent. ORDER 1. This appeal is directed against the Order-in-Appeal No. 68/2008(G) CE, dated 21-11-2008. 2. The relevant facts that arise for consideration are that the appellants are manufacturers of Paints and Varnishes, Pigments and Putty and are availing the benefit of Cenvat credit under Rule 3 of Cenvat Credit Rules, 2004. The appellants have procured cer....

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....d in the Show Cause Notice. 3. Aggrieved by such an order, the appellant preferred an appeal to the learned Commissioner (Appeals). The learned Commissioner (Appeals), after considering the submissions made by the appellant before him, upheld the OIO and rejected the appeal filed by the appellant. Hence, this appeal. 4. The learned Counsel appearing on behalf of the appellant submits that th....

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....and hence credit should not be denied. He would rely upon various decisions:-   (i)   Sivashankar Granites (P.) Ltd. v. CCE&C (Appeals) 2006 (03) LCX 0045  (ii)   Siddharth Tubes Ltd. v. CCE 2008 (02) LCX 0120 (iii)   Aditya Cement v. CCE 2007 (01) LCX 0088 (iv)   Jay Pee Bela Plant v. CCE 2007 (01) LCX 0095 5. The learned JCDR, on t....

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....pots situated in various States. I find that both the lower authorities have proceeded on the ground that the appellant had not used these machines in the factory of the manufacturer of final products. From the records, it seems so. At the same time, I find that the provisions of Rule 4(5)(a) of the Cenvat Credit Rules, 2004 allows an assessee to avail the credit on Capital Goods even if they are ....