2013 (2) TMI 465

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assed by the Commissioner (Appeals) setting aside the order-in-original passed by the adjudicating authority. The appellant is represented by the Superintendent (A.R.), but there is no representation for the respondent despite notice. The issue considered by the lower authorities is whether CENVAT credit was admissible to the respondent in respect of G.C. Sheets/G.P. Sheets which were claimed to b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and the latter held in favour of the former. Hence the present appeal of the department. 2. The respondent appears to be disinterested in this case, may be, considering the small amount involved. Before the original authority, they broadly claimed the G.C./G.P. Sheets to be components/spares/accessories of the Cement Mill but did not elaborate. Apparently they classified the sheets under rule 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... storage yard. However, the conclusion of the appellate authority was that the impugned goods were used in the factory for the purpose of repair and maintenance of capital goods. On this premise, the appellate authority proceeded to discuss the case law cited by the party. Finally the credit claimed by the party was allowed. 4. In the present appeal, there is an attempt for distinguishing the v....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of capital goods falling under Chapter 82, Chapter 84, Chapter 85 and so on. This was just an ipse dixit. It was not enough for adjudicating authority to decide whether the sheets would qualify to be capital goods under the above rule. That authority was literally helpless. Nevertheless, a finding was recorded in the order-in-original to the effect that the sheets had been used for replacing of t....