TaxTMI 
TaxTMI 
2013 (4) TMI 409
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....appellant took different amounts of cenvat credit in respect of H.R. Coils, M.S. Girder, M.S. Bars, Coils & Wire Rod, M.S. Plates and shapes & Sections, G.C. Sheet, C.R. Coil etc., also welding electrodes and paints and thinners. The department being of the view that these items are not eligible for cenvat credit issued eight separate show cause notices for denial of cenvat credit amounting to Rs. 3,29,322/-, Rs. 75210/-, Rs. 4,10,370/-, Rs. 2,31,682/-, Rs.4,03,101/-, Rs. 4,50,857/-, Rs.4,80,857/- and Rs.4,72,757/- alongwith interest and also for imposition of penalty. These show cause notices were adjudicated by the Assistant Commissioner eight separate orders by which the cenvat credit demands mentioned above were confirmed alongwith inte....
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....8 6 89/10 dt. 29.03.10 332/AC/MBD/2009 dt. 28.01.10 4,50,562/- H.D. Coil, M.S. Angle/ Joint/ Beam/ Channel/ Sheets, Skelp, C.R. Sheets, M.S. Flat/ Steel Bar, Shape & Section March 08 7 90/10 dt. 29.03.10 333/AC/MBD/2009 dt. 28.01.10 4,80,857/- H.R. Coil, G.C. Sheets, G.P. Coils/ Sheets, Skelp & C.R. Coils/ Sheets March 08 8 91/10 dt. 29.03.10 334/AC/MBD/2009 dt. 28.01.10 4,72,757/- H.R. Coil, G.P. Coils, C.R. Coils/ Sheets and Shape & Section March 08 1.2. The above appeals were disposed of by Commissioner (Appeals) by a common order No. 166-173/CE/MRT-II/2010 dated ....
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....st is incorrect and as this ground has not been taken even in the show cause notice inasmuch as the show cause notice has been issued on the basis that welding electrodes; welding electrodes and paints & thinners are not inputs, that as regards the H.R. coils, H.R. sheet, G.C. sheet, Angles, Channels shapes and sections etc. the same except for some quantity which has been used for making of supporting structures for machinery, have been used in fabrication of various machinery or parts thereof; that in this regard, the appellant had furnished the evidence regarding the use of these items in form of store register showing the receipt of these items, issue slips as well as certificate of G.M. (Technical) of the factory countersigned by a Cha....
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....paints and thinners are concerned, the same undisputedly have been used for applying on the various machinery. The paint is specifically covered by the definition of input as given in Rule 2(k) of the Cenvat Credit Rules, 2004 and, therefore, the impugned order denying cenvat credit in respect of item is not sustainable. As regards the ground that evidence regarding this use has not been produced, since this ground has not been taken in the show cause notice, the same cannot be raised at the appellate stage. 7. As regards welding electrodes, the reason given by the Commissioner (Appeals) are two folds. Firstly, welding electrodes used for repair and maintenance are not eligible for cenvat credit. Secondly, the appellant have not produced....
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....S. Channels, shape and section etc. the appellant themselves admit that while a part of these have been used for making supporting structures, for machinery the remaining quantity has been used for fabrication of various items if machinery and machinery parts and in support of this contention they have products the evidence in form of store register showing the receipt of these items in the factory, issue slips showing issue of these items for specific use and also certificate issued by General Manager countersigned by Chartered Engineer. On going through the impugned order in appeal, I find that the appellants plea with regard to evidence given in respect of use of these items has not been considered at all and simply a finding has been t....