2012 (9) TMI 917

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....the Central Excise Tariff Act, 1985. The appellant during the period June 2009 to August, 2009 manufactured 45.530 MTs. of structural items namely, MS angles, MS channels, joist which were used captively in their factory for production of final product without payment of excise duty claiming exemption under Notification No. 67/95-C.E., dated 16-3-1995. The Department being of the view that the appellant was not eligible for benefit under the Notification because MS channels, MS angles, joist etc. were not covered under the definition of 'capital goods' as defined under Cenvat Credit Rules, 2004 issued show cause notice raising duty demand of Rs. 89,698/- with interest in respect of aforesaid goods used for captive consumption. Notice also p....

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.... strong prima facie case and press for waiver of condition of pre-deposit as a pre-condition to hearing of the appeals. 4. Ld. Shri I. Baig, AR for the respondent on the contrary has opposed the application for waiver of condition of pre-deposit. He contended that the benefit of exemption Notification No. 67/95-C.E. has been rightly denied to the appellant for the reason that the subject goods M.S. Angles, Channels, Joist etc. are not capital goods as defined under Rule 2(a) of Cenvat Credit Rules, 2004 and those goods have not been used as inputs for manufacture in or in relation to the manufacture of final product of the appellant. Thus it is contended that the appellant has failed to show a prima facie case to justify waiver of c....

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....reinafter referred to as 'inputs') manufactured in a factory and used within the factory of production in or in relation to manufacture of final products specified in column (2) of the said Table; from the whole of the duty of excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or additional duty of excise leviable thereon, which is specified in the Schedule to the said Special Importance Act : Explanation. - ****************** TABLE Description of inputs Description of final products (1) (2) All goods falling under the First Schedule to the Central Excise Tariff Act, 1958 (5 of 1986), other than Light diesel, high speed diesel oil and motor spirit, commo....