2015 (1) TMI 1212

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....For the Respondent : Mr. Anil Kumar B & Mr. Cherian Punnoose, Advocates ORDER Per: B.S.V. MURTHY Respondent availed cenvat credit of central excise duty paid on MS Sheets, Plates etc. which were used in the factory for maintenance and repair and expansion of their factory. Taking a view that these items are not covered by the definition of capital goods and hence the respondent should n....

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....s decision and is in appeal. 2. Learned AR submits that the stand taken by the learned Commissioner is totally incorrect. The respondents had not furnished the details of the actual usage of said capital goods received in the factory. Therefore there was a clear suppression. Further he also submits that the respondents should not have taken the credit since the definition of "capital goods" do ....

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....59 (Tri.-Bang.) b) Rosa Sugar Works Vs. CCE, Lucknow - 2006 (194) ELT 456 (Tri.-Del.) c) CCE, Indore Vs. Navin Chemicals Enterprises - 2002 (147) ELT 234 (Tri.-Del.) d) Andhra Pradesh Paper Mills Ltd. Vs. CCE & C, Visakhapatnam 2009 (240) ELT 555 (Tri.-Bang.) 4. I have considered the submissions made by both the sides. Ongoing through the records it is found that respondents had filed ....