2017 (1) TMI 1122

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....e dated 30/03/2012 wherein there were two demands, one was related to demand of inadmissible Cenvat credit amounting to Rs. 28,18,868/- availed on Shapes & Sections, Sheets, M.S. Plate, M.S. Channels, Beam, M.S. Angle & M.S. Grinder etc. under Rule 15(2) of Cenvat Credit Rules, 2004. The other demand was in respect of differential Central Excise duty on Core Pipes manufactured and consumed within the factory. The appellant submitted before the Original Authority that the said inputs such as Shapes & Sections, Sheets, M.S. Plate, M.S. Channels, Beam, M.S. Angle & M.S. Grinder etc. were consumed towards fabrication of Conveyor System, Boiler-turbine House & Kraft Paper Plant, which was installed in the expansion programme. In respect of deman....

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.... on Core Pipe. The appellant preferred appeal before Commissioner (Appeals) who was decided the same through Order-in-Appeal No. 171-CE/APPL/MRT-I/2013 dated 2/12/2013. In respect of Shapes & Sections, Sheets, M.S. Plate, M.S. Channels, Beam, M.S. Angle & M.S. Grinder etc., the First Appellate Authority through the said Order-in-Appeal has held that there was no evidence on record included in certificates of the Chartered Engineers to reflect the design specification of machine parts and accessories thereof fabricated, its description and Tariff Heading No. 48043100, so as to ensure its eligibility under capital goods from the definition provided under Rule 2(a) of Cenvat Credit Rules, 2004. Through the said Order-in-Appeal Order-in-Origina....

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....itted in Appeal Paper Book at Page 287 onwards. The Id. Counsel had contended that now the certificate issued by Chartered Engineer reflects the design, specification of machines, parts thereof Machines, parts accessories thereof, fabricating and its description etc. is available with them which was submitted in the Appeal Paper Book, therefore their claim may be allowed. 4. The D.R. has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions, I find that in so far as the, demand of differential duty on Core Pipe is concerned, the assessee is paying duty on Core Pipe & taking Cenvat credit of the said duty paid would be the futile exercise and by invoking such exercise exchequer will be not be benefitted. Theref....