2016 (6) TMI 713

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....kriti Das (Advocate) For the Respondent : Mrs. Kanu Verma Kumar (DR) ORDER Per S K Mohanty: This appeal is directed against the impugned order dated 30.03.2010 passed by the Commissioner Of Central Excise, Customs and Service Tax (Appeals-II), Raipur, upholding the demand confirmed in the adjudication order with regard to cenvat credit taken by the appellant on the disputed goods. 2....

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....a) Mundra Ports And Special Economic Zone Ltd. vs CCE reported in 2015-TIOL-1288-HC-AHM-ST. (b) CCE Jaipur vs Rajasthan & Spinning and Weaving Mills reported in 2010 (255) ELT 481 S.C. (c) CCE, Trichurapalli vs India Cements Ltd. reported in 2012 (285) ELT 341 (Mad.) With regard to taking of 100% cenvat credit on the capital goods in respect of invoice No. 128301 dated 09.02.2....

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....mbiguous definition of capital goods contained in Rule 2(a)(A) of the Cenvat Credit Rules, the disputed goods shall be considered as input in terms of Rule 2(a) of the said rules for the purpose of the cenvat benefit. I find that the judgment cited by the Ld. Advocate are squarely applicable to the facts of the present case, wherein it has been held that the goods when used for manufacture of mach....

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....anded back to the original authority for verification of the duty paid documents for ascertaining the fact regarding date of receipt of the capital goods and taking of cenvat credit. If the date of taking cenvat credit is not in the same financial year of receipt of the capital goods, then the credit shall be permissible to the appellant. 7. In view of the foregoing, the impugned order to the e....