2016 (12) TMI 645

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....ri P.S.Reddy, AR for the Respondent. ORDER The appellant is aggrieved by the disallowance of credit on capital goods availed during the period February,  2010  to March, 2010. 2.  The appellants are manufacturers of excisable goods and are registered with the Central Excise Department. A show cause notice dated 02-03-2011 was issued proposing to deny the Cenvat credit avail....

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.... each item was used. Further, she submitted that the very same adjudicating authority had dropped the proceedings in respect of previous period holding  that these goods  belong to the category of spares/part /accessories of capital goods and are eligible for credit. 4.  On behalf of the dept, the Ld. AR reiterated the findings in the impugned order. He submitted that  the s....

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.... Circular Bottom Plate CI bottom plate forms part of metal casting pans which are used for the collection of tapped; metal in the submerged arc furnace. These metal casting pans are provided with circular bottom plate which can be separated from the casting pan for releasing of the casted metal after solidification. CI plate is made with cast iron material and it  forms part of the metal c....

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....that the subject goods are spares parts of capital goods which are used in the manufacturing activity by the appellant. Further, it is also seen that for earlier period, vide Order-in-Original dated 23-07-2010 the adjudicating authority has allowed credit on all these subject items and dropped the proceedings.  Although the department filed appeal against such order before the Commissioner(Ap....