2014 (1) TMI 996

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.... Credit on the "tube lights" as capital goods falling under CETSH No. 9405 10 90 of the Central Excise Tariff Act, 1985 (hereinafter referred to as the Tariff Act) on strength of invoices issued by M/s. FCG Hi-Tech Pvt. Ltd., Daman as detailed below : Sr. No. Invoice No. & Date Cenvat Credit (50%) taken during 2008-09 Rs. Remaining 50% credit taken during 2009-10 on 2-5-2009 Rs. Total Cenvat Credit taken Rs. 1. 41/28-4-2008 12620.00 12619.00 25239.00 2. 60/15-5-2008 6870.00 6873.00 13743.00 3. 110/22-6-2008 6205.00 6206.00 12411.00   TOTAL 25695.00 25698.00 51393.00 The "tube light" falls under Chapter 94 of the Tariff Act and as per definition of th....

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....Service Credit of Rs. 51,736/- under Rule 44 of the Cenvat Credit Rules, 2004 read with proviso to Section 11A(1) of the Central Excise Act, 1944 (hereinafter referred to as the Act) after allowing the Cenvat Credit of Rs. 10,639/- on capital goods. The lower authority proposed to recover interest under Rule 14 of the Rules read with Section 11AB of the Act. The lower authority imposed penalty of Rs. 51,736/- under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Act. 3. The ld. counsel appearing on behalf of the appellant would submit that the First Appellate Authority has erred in rejecting the Cenvat credit of the capital goods availed by them inasmuch as the said light fittings are essentially required in t....

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....ubmissions made by both sides and perusal of records, I find that the facts regarding tube light fittings classified under Chapter 94 by seller of the goods is not disputed by both sides. On perusal of invoices, which were produced, I find that the seller has specifically classified these items under Chapter 94 showing as "Tube Light Fittings". Nothing is on record to indicate that the appellant received fittings and not Tube Light. I find that the appellant herein cannot avail Cenvat credit of item under the head of capital goods, as goods procured are classified by seller under Chapter 94. 6. The ld. counsel submits that the fittings needs to be considered as accessories and is covered by the clarification in the decision of Hon'b....