2013 (12) TMI 926

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.... the Commissioner confirmed the amount of Rs.97,42,868/- under Rule 14 of the CENVAT Credit Rules, 2004 read with proviso to Section 11A(1) of the Central Excise Act, 1944, interest under Rule 14 of the said Rules and penalty of equal amount under Rule 15(2) of the said Rules. The period of dispute is from July, 2005 to April, 2008. 2. The learned counsel for the applicant submits that they received the imported Ethylene, raw material for the purpose of manufacturing of the finished goods. She submits that the temperature of this material is -103°C and, therefore, it is received from the Jetty/Marine Transfer Facility (MTF) to the factory on shore through pipelines. She further submits that Marine Transfer Facility (MTF) which comprise....

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....are eligible for credit, if the mines are captive mines. 3. The learned authorised representative for the Revenue drew the attention of the Bench to the definition of "Capital Goods" under Rule 2a(A) of CENVAT Credit Rules, 2004. He submits that capital goods would cover the goods, which are used in the factory for manufacture of the final product but does not include any equipment or appliances used in the office. The contention of the learned authorised representative is that the capital goods must be used within the factory premises. Admittedly, these items were not used within the factory premises and, therefore, they are not eligible for credit. He relied upon the decision of the Larger Bench of the Tribunal in the case of Vikas Indus....