2013 (7) TMI 3

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.... JUDGEMENT Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No.316/2011 (Ahd-II)CE/PKJ/Commr(A)/Ahd, dt.30.08.2011. 2. The facts of the case are that the appellant is engaged in the manufacturing of goods falling under Chapter 84 and availing the benefit of CENVAT Credit. The appellant is registered with Central Excise Department and holding Central Excise Registration....

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....pellant proposing demand and recovery of CENVAT Credit of Rs.76,100/ under proviso of Section 11 A(1) of Central Excise Act, 1944 read with Rule 14 of CENVAT Credit Rules, 2004 along with interest at prescribed rate under Rule 14 of CENVAT Credit Rules, 2004 read with Section 11AB of Central Excise Act, 1944 and proposing imposition of penalty on the appellant under Rule 15(2) of CENVAT Credit Rul....

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....the said moulds further in the manufacturing of propellers by way of casting. He explained the case with the photographs, which are taken on record. He relied upon the decision of this Bench in the case of Meghmani Dyes & Intermediates -2011 (23) STR 185 (Tri-Ahd). 6. Ld.D.R., on the other hand, would submit that this item on which the credit has been availed as capital goods and they are not c....

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....t Explanation (ii) that input includes the goods used in the manufacture of capital goods which are further used in the factory of the manufacturer. I find that the item, even if it is not the capital goods, it can be considered as an input as there is no dispute about its use in the factory premises of the appellant for manufacturing of propellers by casting. 8. I find that both the lower au....