2013 (7) TMI 400

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....DGEMENT Per: M.V. Ravindran: 1. This appeal is directed against the OIA No./COMMR(A)232/VDR-I/2011 dt. 09/06/2011. 2. The relevant facts arises for consideration is that the appellants herein are engaged in manufacturing excisable goods falling under Chapter 28, 29 and 32 of the Central Excise Tariff Act, 1985. On scrutiny of Cenvat Credit records and the relevant invoices maintained by t....

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....nalty. 3. Aggrieved by such an order, appellant preferred appeal before the First Appellate Authority. The First Appellate Authority also concurred with the view of the Adjudicating Authority and rejected the appeal filed by the assessee, hence this appeal. 4. The ld. Counsel appearing on behalf of the appellant submits that the impugned order categorically records that the MS Plates which w....

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....jasthan in the case of Hindustan Zinc Ltd. [2007 (214) ELT 510 (Raj.)] and upheld by the Apex Court, the decision of the Hon'ble High Court of Karnataka in the case of SLR Steels Ltd. [2012 (280) ELT 176 (Kar.)] and decision of the Principal Bench of the Tribunal in the case of L. H. Sugar Factories Ltd. [2010 (251) ELT 135 (Tri.-Del.)]. 3. The ld. Additional Commissioner (AR) on the other hand....

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....n MS Plates, HR Sheets etc. on the ground that these items fall under Chapter-72 and are not capital goods. I find that the certificate issued by the Chartered Engineers produced at page 94 & 117, clearly indicates that the MS plates, HR Sheets etc. are utilized for fabrication of various parts of ducts for Chimney at their HAG plant. The Chartered Engineer's certificate also indicates that the ma....