2014 (1) TMI 156

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....R There is a delay of 3 days in the filing of the captioned appeals and the same has been satisfactorily explained. The two COD applications are, therefore, allowed. 2. The remaining applications seek waiver and stay in respect CENVAT credits denied to the appellant on rubber sheets and rubber seals for the period from December 2007 to February 2010. According to the appellant, the rubber sh....

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....Additional Commissioner(AR) has reiterated the relevant findings of the Commissioner(Appeals) and has prayed for a direction to the appellant to make predeposits. In his rejoinder, the learned counsel for the appellant submits that, if the items in question cannot be considered as capital goods, they should be considered as inputs and CENVAT credit on this basis should be allowed. In answer to a q....

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....s falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No.68.05 grinding wheels and the like, and parts thereof falling under heading 6804 of the First Schedule to the Excise Tariff Act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refract....

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....arned counsel claims that the CENVAT register containing specific mention of rubber sheets and seals has been filed with the monthly returns but he fails to substantiate this claim. Had he produced the register along with the relevant return showing clear mention of rubber sheets and seals on which CENVAT credit was taken, I could have given the benefit of limitation vis-vis the demand under chall....