2016 (8) TMI 440

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.... ORDER The appeal is directed against Order-in-Appeal No. SR/294/NGP/2010 dt. 20.9.2010 passed by Commissioner (Appeals) Central Excise and Customs, Nagpur wherein Learned Commissioner rejected the appeal of the appellant by upholding the Order-in-Original No. 27/2010/DEM/D-II dt.20.4.2010. 2. The fact of the case is that the appellant is engaged in the manufacture of Non-alloy Steel Wire, A....

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....inst which the appeal filed by the appellant before the Commissioner (Appeals) was rejected. Therefore, the appellant is before me. 3. None appeared on behalf of the appellant however they have filed the written submission and requested to decide the appeal on the basis of the same and submission made in the appeal memorandum. 4. On the other hand, Shri Sanjay Hasija, Learned Supdt. (A.R.) a....

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....e used in wire drawing machine 20mm and 16mm Plates were used in Stress Relieving Furnace Wire Drawing Machine Stress Relieving Furnace 8463 8417 5. MS Joist Beams 72165000 6,179 I-600 and S-152 were used in Stress Relieving Furnace Base Stand C-200 Channels were used in Overhead Travelling Crane Stress Relieving Furnace Overhead Travelling Crane 8417 8....

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....lant are entitled for the credit irrespective the Chapter Heading of the components, spares etc. does not fall under Rule 2(a)(A) (i). The appellant in their support have placed reliance on the following judgments: (i) Commr. of C.Ex. Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd. -2020 (255) E.L.T. 481 (S.C.) (ii) India Cements Ltd. Vs. CESTAT, Chennai-2015 (321) E.L.T. 209 ....