2016 (10) TMI 106

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....Anil G. Shakkarwar The present appeal is filed against Order-in-Appeal No. 27-CE/MRT-I/2014 dated 22.04.2014. 2. The brief facts are that the appellant is manufacturer of goods falling under Chapter 48 of schedule to Central Excise Tariff Act, 1985. The appellant has taken Cenvat credit of Rs. 46,000/- on MS Plate, Channels, Angles etc. treating the same as capital goods. It appeared to Revenue ....

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....e the Commissioner (Appeals). Ld. Commissioner (Appeals) has held that the appellant has made only general claim regarding use of MS Plate, Channels, Angles for repair and maintenance without specifying as to which items were used for repair and maintenance of which machine and also held that it is undisputed that the impugned goods were claimed to the capital goods and set-aside Order-in-Original....

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.... and pleaded that the appeal need not been entertained. Further, he reiterated the finding of First Appellate Authority. He has relied on the Tribunal ruling in case of U.G. Sugar & Industries Ltd. reported at 2014 (311) E.L.T. 665 (Tri.-Del.) and argued that Tribunal in the said case has held that whereover the assessee has not been able to prove that the material is used for maintenance of machi....