2016 (12) TMI 1443

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.... The appellant, M/s Sound Castings Pvt. Ltd. availed credit of duty paid on HR sheets, MS Angle, HR Plates, MS Flat, Channel Beams etc. falling under Chapter 72 of the first schedule to the Central Excise Tariff Act, 1985. The credit of the said goods was denied on the ground that the said goods do not qualify as capital goods in terms of the definition of capital goods given under Rule 2 of the....

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..... The demand was confirmed by both the lower authorities. Aggrieved by the said order, the appellants are in appeal before Tribunal. 2.  Learned Counsel for the appellant argued that the said materials on which credit was taken was used partly for the construction of structural and partly for the manufacture of machinery and parts components thereof. He argued that the quantum of materials....

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....that the facts in the instant case are significantly different. He argued that they had given details of the use of the various items on which credit has been claimed but no finding has been given in the impugned order regarding the use of goods other than structural purpose. 3.  Learned AR relied on the impugned order. 4.  I have gone through the rival submissions. I find that the....

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....rtered Engineer that it has been used in the construction of machinery is an erroneous finding. In the instant case, the facts regarding quantum of use of inputs in the fabrication of the part components and accessories of the machines needs to be quantified and credit to than extent needs to be allowed. The impugned order is set aside and the appellants are directed to give details of each parts,....