2008 (1) TMI 214

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the order-in-appeal dt.27.2.06 passed by the Commissioner(Appeals).  The Commissioner(Appeals) vide the impugned order, while setting aside the penalty imposed by the original adjudicating authority, has upheld the disallowance of the Modvat credit of Rs.1,39,113/-. 2. Heard both sides and perused the records. 3. The appellants are engaged in the manufacture of Cane Sugar, Molasses and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mill is received for further process. (iii) Plates (S.No.5 & 7 of Annexure-A of the SCN) These have been used for making columns for new crystalizers, Sulphur burner, 9 MV turbine and new mill. (iv) Plates (S.No.6 of Annexure-A of the SCN) Have been used for making columns of new Oliver, Semikestner, 100 Ton Pan, Juice heater, 9MW turbine & C/F machines. 5. The functional use of the impug....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal, vide its Final Order No.1005/07-SM dt.1.6.07, has held that the M.S. Plates, H.R.Sheets and Angles are eligible to the Cenvat credit.   Similarly in the case of M/s. Triveni Engg. Inds. Ltd. vs CCE, Meerut-I,  the  Tribunal, vide its Final Order No.1599/06-SM dt.26.10.06 has held that Plain Plates, Steel Flats, Aluminium Sheets etc. are eligible to the Cenvat credit. 6.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....07(79) RLT.810 (CESTAT-Del.) for disallowing the Cenvat credit on the impugned goods does not seem to be correct because in that case it was held that in the absence of the specific use of the Plain Plates, H.R.Sheets and Angles, such general items cannot be considered as component, spare or accessory of the capital goods.  This is not the case here.  The appellants have given the detail....