2013 (5) TMI 137

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....als and under invoice No.9206 dated 26.10.06 brought catenary plate into the factory. All these items fall under heading 7308 and had been cleared by the respective manufacturers on payment of duty. The appellant took cenvat credit of Rs.66,733/- in respect of these items. According to the appellant, while GI structures are fitted to the exhaust pipeline of 30 Megawatt which is essential to run the turbine, Catenary plate is attached to the body of 170 TPH boiler and is an essential component of the boiler and the structure parts are used as supporting structure of 170 TPH boilers and without these supporting structures, the boiler cannot be installed for use in the manufacture of final product. According to the Appellant, these items are t....

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....dence with regard to use of these items, that since this ground has not been taken in the show cause notice for denial of credit, the same cannot be raised at the adjudication level, that the show cause notice seek to deny the cenvat credit only on the ground that these items are not covered by the definition of capital goods as given under Rule 2(a)(A) of the Cenvat Credit Rules, 2004, and that in view of the above submission, the impugned order upholding the confirmation of cenvat credit demand along with interest and imposition of penalty is not correct. 3. Ms. Shweta Bector, ld. Departmental Representative, defended the impugned by reiterating the finding of the Commissioner (Appeals). 4. I have considered the submissions made fro....