2016 (3) TMI 103

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e For the Respondent : Shri R. K. Jain, Authorised Representative ORDER Per Mr. P. K. Das Revenue filed this appeal against the order of the Commissioner (Appeals), where the adjudication order was set-aside. 2. Heard both sides and perused the case records. 3. The Adjudicating Authority denied the CENVAT credit on inputs and capital goods on various grounds. By the impugned orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....achines and the same is not covered under the definition of capital goods. I agree with the appllants submissions in this regard that the said goods are covered under the definition of Capital goods as given in Rule 57 AA (a) (v) of Central Excise Rules, 1944 and Rule (a) (A) (vi) of Cenvat Credit Rules, 2001/2002/2002 as applicable during the relevant period. 6.4 This credit of Rs. 16326....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... misc. Chemicals used in laboratory for testing purposes. The credit of the same has been denied on the ground they do not fall in the definition of capital goods."     4. The Authorised Representative on behalf of the Revenue reiterates the grounds of appeal. He submits that the Commissioner (Appeals) had not examined the definition of the capital goods, in proper manner. He also ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the case of Star Paper Mills Limited. Vs. Collector of Central Excise, Meerut 1999 (107) E.L.T. 241 (Tribunal) held that the bold rolled coil in plate form used in the manufacture of storage and processing tanks which in turn are used as capital goods in the manufacture of paper, eligible for CENVAT credit. The Hon'ble Karnataka High Court in the case of Commissioner of Central Excise, Mysore v....