2012 (5) TMI 114

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....dent: Shri A K Prabhakar, Superintendent (AR) Per: S S Kang: Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of duty of Rs. 1,09,36,128/-, interest and penalty of Rs.10,00,000/-. The demand is confirmed after denying the credit in respect of wagons as capital goods. 3. The brief facts of the case applicants are receiving duty paid cement in bulk from M/s....

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.... 5. Revenue relied upon the provisions of Cenvat Credit Rules submitted that same cannot be considered as capital goods or parts accessories of the specified capital goods. Hence, the demand is rightly made. 6. We find that the applicant's claim credit on the wagons classifiable under Chapter 86 of the Central Excise Tariff as capital goods. For ready reference to the provision of Rule 2(a) ....

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....e tanks used (1) in the factory of the manufacturer of the final product but does not include any equipment or appliance used in an office or (2) for providing output service;     (vii) motor vehicles registered in the name of provider of output service for providing taxable service as specified in sub clauses (f), (n), (o), (zp), (zzp), (zzt) and (zzw) of clause (105) of section....