2017 (1) TMI 534

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....Consultant For Respondent: Shri J. Nagori, A.R. (Addl. Commissioner) ORDER This is an appeal filed against OIA No.130/2010(Ahd-III)KCG/Commr(A)/Ahd, dt.22.07.2010, passed by Commissioner (Appeals), C.Ex. & S.Tax, Ahmedabad. 2.  Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of fertilizers Grade Urea, which is exempted from payment of du....

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....hey had received capital goods viz. parts of the steam turbine control system against invoice dt.17.03.2007 and pumps and parts against invoice No.0370 dt.28.08.2007  involving total credit of Rs. 2,61,218/-.  Fifty of  the credit i.e. Rs. 1,30,609/- was availed during April 2007 and September 2007 in their CENVAT Credit register as allowed under the relevant Rule.  In the next....

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.... of receipt.  It is his further contention that they are not exclusively engaged in the manufacture of exempted finished products viz. urea, as alleged but  also manufacture dutiable product viz. Ammonia, liquid carbon dioxide and dry ice on the year of receipt of capital goods.  Therefore, CENVAT Credit on parts of machinery received and installed in the year 2007-08 cannot be deni....

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....ce is vague inasmuch as it does not refer to the details of erroneous credit and relevant documents before demanding the credit of Rs. 1,30,609/-.  Both the authorities below have also proceeded on the wrong premise that the aforesaid capital goods had been received in April 2008.   I observe from the categorical  submission advance by the Appellant that they are engaged in the....