2016 (9) TMI 85

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.... Appellants herein are manufacturers of Cement and Clinker failing under Chapter sub Heading 2523 29 10 (OPC), 2523 29 30(PPC) and 2523 1000 respectively of the Central Excise Tariff Act, 1985. The Appellants are registered with the Central Excise Department with Registration Certificate No. AAACT 1728PXM003. The Appellants avail CENVAT Credit under the CENVAT Credit Rules, 2004. The Appellants av....

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....cise Tariff Act, 1985 and are not among the goods listed at Rule 2(a)(A)(i) of the CENVAT Credit Rules, 2004 and are also not covered under Rule 2(a)(A)(iii) and that the items cannot be considered as components or accessories of specified capital goods. 3. The present appeal is filed by the appellant against the impugned Order-in-Appeal No. VIZ-EXCUS-003-APP-018-15-16 dated 04.06.2015 passed b....

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....manufacturing unit could not be considered as 'capital goods' as defined under Rule 2 (a) of the CENVAT Credit Rules, 2004 and that the Chartered Engineer's Certificate produced by the Appellant cannot be considered as the same was not produced before the Original Authority. Relying on the decision of Sree Rayalaseema Hi-Strength Hypo Ltd. V. CCE, Tirupati reported at [2012 (278) ELT 167] the ....

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....sage of MS chequered plates and its ineligibility on that ground. 6. On the other hand, it is seen that the discussions in SCN and in the adjudication or appellate order are concerned with MS plates, however there is no analysis or discussion on eligibility or otherwise of MS chequered plates. 7. In any case, it is seen that the eligibility of credit on MS Plates, Sheets, Bolts is no longer ....