2013 (11) TMI 614

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant. Shri I. Baig, DR, for the Respondent. ORDER This is an application seeking waiver of the condition of pre-deposit of duty demand of Rs. 30,027/- and the equal amount of penalty as a pre-condition to hearing of the appeal. 2. The appellant during the relevant period claimed Cenvat credit in relation to the excise duty paid on JO truck used for transporting the raw materi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant has a strong prima facie case in appeal to justify the waiver of the condition of pre-deposit of duty demand, interest and penalty. 4. Shri I. Beg, ld. DR for the Revenue on the contrary has opposed the application. He has taken us through the definition of "capital goods" and "input" and submits that JO truck neither falls within the definition of 'capital goods' nor it is an 'input'....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manuf....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cturer can avail of Cenvat credit in respect of excise duty paid in relation to the capital goods or inputs. Use of word "or" in Rule 3 disjoins capital goods from inputs, as such prima facie, we are of the view that if the manufacturer/assessee has paid excise duty while procuring either the "capital goods" or the "inputs" he shall be entitled to avail Cenvat credit in respect of the same. Theref....