2011 (2) TMI 740

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....spondent.   Per Rakesh Kumar   The appellant engaged in the manufacture of motor vehicle parts chargeable to central excise duty and availing the facility of Cenvat credit of duty paid on inputs and capital goods under Cenvat Credit Rules, 2004 had received some capital goods (D.G. Sets) on which they had taken capital goods Cenvat credit. Subsequently, after their use, for some ye....

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....n 11 AC of the Act. On appeal to the Commissioner (Appeals), the Commissioner (Appeals) vide order-in-appeal dated 12.02.2009 upheld the Asstt. Commissioner s order. It is against this order that the present appeal has been filed.   2. Heard both the sides.   3. Shri Ram Chander Chaudhary, ld. Counsel representing the appellant, pleaded that the issue involved in these case is no l....

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....nally taken and that while selling the D.G. Sets even after use, the same have been sold by the appellant as DG sets, not as scrap and the goods were still identifiable as capital goods and hence, at the time of removal of the goods.   5. I have carefully considered the submissions from both the sides and perused the records. Since the issue involved in this case is squarely covered by the....