2014 (2) TMI 1093

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....dent. ORDER Heard both sides. 2. The appellant filed this appeal against order-in-appeal No. 33/KOL-II/2011, dated 16-3-2011 whereby ld. Commr. (Appeal) has upheld the Lower Adjudicating Authority's order and confirmed the demand of Rs. 1,54,991.00 along with interest and equal amount of penalty. 3. Briefly stated facts of the case are that the appellant are engaged in the manufactur....

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....ention of the applicant is that they are engaged in the manufacture of Fish Plates, Metal Liners, Fish Bolts, etc., and for that they have to send the material in the furnace and hot rolled fish plates come after moving on the Rails. The contention is that without the Rails, they cannot manufacture their finished goods and these are components of the capital goods. Therefore, they are rightly fall....

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.... machinery and he has reiterated the findings of the ld. Commr. (Appeals). 6. I have carefully considered the submissions and perused the records. Undisputedly the appellant availed Cenvat credit on Rails as capital goods. The appellants are engaged in the manufacture of Fish Plates, etc. They have to send the material in the furnace and hot rolled fish plates come after moving on the Rails.....