2016 (4) TMI 18

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....tterjee, Supdt. (A.R.) ORDER PER SRI H.K. THAKUR This appeal has been filed by the appellant against Order-in-Appeal No.286/BBSR-I/04 dated-15/12/2004 under which Order-in-Original No. AC/CTC-AGL-1/CE/6/2004 Dated-16/02/2004 passed by the adjudicating authority, has been upheld by Commissioner (Appeals), BBSR as first appellate authority. Under Order-in-Original dated- 16/02/2004 CENVAT C....

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....le 2 (b) of the CENVAT Credit Rules, 2004, therefore, capital goods credit on the motor vehicle chassis taken by the appellant is not admissible. It was also his case that there is no evidence on record that the motor vehicle chassis is directly used in or in relation to the manufacture of metals by the appellant. Ld. A.R. relied upon the case law of Supreme Court in the case of Gajra Gears Ltd. V....

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....fied at (i) and (ii) above;  (iv) moulds and dies;  (v) refractories and refractory materials;  (vi) tubes and pipes and fittings thereof; and (vii) storage tank, Used in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; " 4.1 From the above definition of capital g....

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....ure of the finished goods manufactured by the appellant. Accordingly, the Bench does not find any merit in interfering with denial of CENVAT Credit and interest ordered by the first appellate authority against the appellant. In the case of Gajra Gears Ltd. Vs. CCE (Supra), Honble Apex Court also made the observations that material handling equipments like hand trolley or fork lift and operational....