2013 (2) TMI 223

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.... Mr. P.G. Chacko, J.   On a perusal of the records and hearing both sides, I find that the appellant on 30/03/2009 took CENVAT credit of the duty paid on MS plates and angles which were received in their factory on 20/11/2007. The credit amounts to Rs.87,369/-. In a show-cause notice dt. 28/05/2009, the Department proposed to recover the said amount on the ground that the appellant fail....

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....te cable trays/electrical trenches which, in turn, were used for power distribution within the factory. In this connection, he relies on a certificate of a Chartered Engineer as also on certain drawings produced by the appellant. The counsel also refers to the relevant invoices wherein handwritten remarks to the effect that the entire materials shall be used for electrical panels, cable tray etc. ....

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....CENVAT credit thereon was taken in March 2009. In the absence of period of limitation, this aspect is not in the centre of the present controversy. The present dispute is as to the manner of use of the plates and angles. The claim of the appellant is that they were used to make cable trays/electrical trenches which are claimed to be capital goods falling under Rule 2(a)(A) of the CCR 2004. Neither....