2012 (5) TMI 114

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....ent (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 ACC Ltd. and the same is packed into bags an....

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....at 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) of Cenvat Credit Rules, 2004 are reproduced below:-....

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....oduct 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 65 of the Finance Act." There is no dispute that the wagons are cla....