2015 (10) TMI 332

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.... Beams, Angles, Bars etc. A show cause notice dt.16.04.2007 was issued, proposing to deny the CENVAT Credit alongwith interest and to impose penalty on the ground that these items were neither covered in the definition of Capital Goods nor covered under the category of Components, Spares and Accessories of the Capital Goods. The Adjudicating authority disallowed the CENVAT Credit of Rs. 15,77,705.00 alongwith interest and also imposed penalty of equal amount of CENVAT Credit. Commissioner (Appeals) upheld the Adjudication order. 2. Learned Advocate appearing on behalf of the Appellant contested the demand on merit as well as on limitation. He submits that as per verification report of the Assistant Commissioner of Central Excise, Divisio....

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.... of Commissioner (Appeals), I find that these items were found to be used as components in the manufacture of Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces. According to the Department, Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces are supporting in the manufacture of castings. The appellant submitted a Chartered Engineer's certificate dt.14.06.2011 stating that these items were used in the manufacture of accessories and components including moulding boxes for smooth running of the machinery. It is also stated that the actual manufacturing process is carried out by Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces. It is apparent from the report and the certificate that these items were u....