2012 (12) TMI 29

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....d by the applicant seeking waiver of pre-deposit and stay of recovery of duty of Rs.6,30,872/- and equal amount of penalty imposed on the applicant and confirmed by the Commissioner of Central Excise (Appeals), Pune. 2. The issue involved in the appeal is that the applicant has availed cenvat credit on aluminium sheets, flush partition, plush door, ceiling etc. falling under Chapter Heading 761....

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....ted in 2006(199) ELT A 181 (S.C.). He further relies upon the decision of the Tribunal in the case of Pawan Brothers (P) Ltd. vs. CCE, Meerut - 1997 (5) ELT 646 (Tri) in support of the contention that Air Handling Unit is classifiable under Heading 84.15 of Central Excise Tariff Act which is a covered item under the definition of the capital goods. He further submits that the entire demand is hit ....

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.... 5. After hearing both sides, I find that the main issue involved in the appeal is whether aluminium sheets, flush partition, flush door, ceiling etc. can be considered as parts and accessories to the capital goods in terms of Cenvat Credit Rules, 2004. The Ld. Counsel has relied upon the decision of the Tribunal in the case of Tablets India Ld. in support of his contention but I find that the ....