2011 (1) TMI 793

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....For the Appellants Ms.Indira Sisupal, JDR For the Respondent The authorities below have disallowed CENVAT credit of Rs.2,07,636/- availed by the assessee of duty paid on pumps, electric motors and accessories received as samples on the ground that the goods were neither capital goods nor inputs eligible to credit. The period in dispute is April 2006 to December 2007. Penalty of amount equal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... products. In the light of language of the Rule, as well as the decision of the Tribunal in Toyota Kirloskar Motor Ltd. Vs CCE Bangalore [2002 (148) ELT 402] and in the light of the decision of the Tribunal in CCE Meerut Vs India Glycols Ltd. [2006 (196) ELT 221] wherein CENVAT credit was held to be admissible on research and development equipment eventhough it was not used for manufacturing or pr....