2013 (1) TMI 555

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....this appeal, the appellants are challenging the denial of Cenvat credit availed by them on the following items, namely, Non-Alloy Steel Bars, H.R.S.S. Plates, S.S. Plates, Steel doors Corrugated Roof Sheets by the lower authorities on the premise that these items do not fall within the definition of "capital goods" as per Rule 2(a) of the Cenvat Credit Rules, 2004. Both interest and penalty of equ....

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....ndustan Zinc Ltd. reported in 2007 (214) E.L.T. 510 (Raj.). 3. On the other hand, the learned DR opposes the contention of the learned counsel and relied on the decisions of Vandana Global Ltd. v. Commissioner of Central Excise, Raipur reported in 2010 (253) E.L.T. 440 (Tri.-LB) and Saraswati Sugar Mills v. Commissioner of Central Excise, Delhi-III reported m 2011 (270) E.L.T. 465 (S.C.) and....

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....llants are entitled to avail  Cenvat credit on Non-Alloy Steel Bars, H.R.S.S. Plates and S.S. Plates, which are being used for repair of machinery in their workshop as held by the Hon'ble High Court of Rajasthan in the case of Hindustan Zinc Ltd. (supra). As regards Steel Doors and Corrugated Roof Sheets, the appellants failed to produce any supporting documents to prove that these items are ....