2014 (7) TMI 487

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Das 1. All these applications are arising out of a common order and therefore all are taken up together for disposal. 2. The applications are engaged in the manufacture of MS Billets and Thermo Mechanically Treated (TMT) Bards classifiable under Chapter 72 of the Central Excise Tariff Act, 1985. They availed cenvat credit on capital goods and inputs. The adjudicating authority denied cenvat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase of Vandana Global Ltd. Vs CCE Raipur - 2010 (253) ELT 440 (Tri.-LB). He further submits that they have produced evidence including photographs of the capital goods before the adjudicating authority and therefore the finding of the Commissioner (Appeals) that they have not produced any evidence is beyond the scope of adjudication order. He further submits that they have already reversed credit ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing both sides and on perusal of records, I find that applicant had taken a stand that these items are admissible for cenvat credit as these items were used in the fabrication of capital goods/parts/accessories/components and used within the factory. It is also contended by the applicant that they have reversed credit on the cement and asbestos used for roofing structure. The adjudicating authorit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Commissioner (Appeals) observed that the applicants have not proved that these items were actually consumed as raw material for fabrication of the capital goods. It is also observed that the applicants failed to produce proper records like issue slips, records showing details of various capital goods used for fabrication during the relevant period. It is an undisputed fact that these items w....