2016 (10) TMI 106

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stant Commissioner) A.R. ORDER Per 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 s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted 28.11.2013 Revenue preferred appeal before 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....amount of duty involved is less then Rs. 50,000/- 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 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as to be denied. I find that the impugned goods do not satisfy the definition of Capital Goods in said Cenvat Credit Rules 2004 and merely by such mention in the books of account, they do not loose the substantive eligibility to be treated as inputs. Further, I find that the original authority has gone through the material requisition slips and found as to where the impugned goods are used for mai....