2016 (8) TMI 494

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....account of capital goods. It is the allegation that these goods appears to be part accessories and components which were required for the manufacturing of boiler as per description available on the invoices. From that invoices, it was also revealed from the records of the party that they were under agreement between the respondent and M/s Cether Vessels (P) Ltd, Chennai (CVL) for manufacture,supply and commissioning of boiler in their premises. M/s Cether Vessles (P) Ltd., also took registration for manufacture of boiler in the factory premises of the respondent at Sonepat. The respondent availed cenvat credit of Rs. 31,12,965/- during the period April 2008- July 2008 on the basis of the invoices issued by M/s CVL Cheenai shown the responde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were purchased by M/s CVL Sonepat but consigned to respondent which were ultimately used in manufacture and supply of boilers and other capital goods in the premises of the respondent or not. 4. I find that there is not dispute about the facts of receipt of the goods and duty paid on the said goods. Further, the utilisation thereof in manufacturing in the premises of the respondent is not in dispute. They were used in manufacture erection of various capital goods. Thereafter, these goods were used by the respondent for manufacture of final goods. 5. The issue has been exempted by the Ld. Commissioner (A) in the impugned order and observed as under, which is reproduced as under: 4.2 The department has two fold objections to the gra....