2017 (3) TMI 171

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....he case is that the appellant have availed Cenvat Credit on the Capital Goods i.e. Aluminium Sheets, Flush Partition, Flush Door, Ceiling etc falling under Chapter Heading 7610 of the first schedule to the Central Excise Tariff Act, 1985. The adjudicating authority disallowed the credit on the ground that all the goods on which credit was taken are falling under heading 7610 whereas credit is allo....

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....t should be admissible. He placed reliance on the following judgments: (a) Commissioner of Central Excise, Chennai Vs. Tablets India Limited [2001(138) ELT 1436(Tri. Chennai)] which is upheld by the Apex Court reported as [2006(199) ELT A181(S.C.)]. (b) M/s. Sterlite Technologies Ltd. Vs. Commissioner of Central Excise and Service tax, Mumbai[2016-TIOL-2084-CESTAT-MUM] 3. Shri. V.K. Shastri, Ld....

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....ough is part of the manufacturing plant. On going through the definition of capital goods, I find that the goods falling under Chapter 7610 is not covered under the definition of Capital goods. Even the goods of chapter heading 7610 was not used for manufacture of any component or part of any machine prescribed under the definition of capital goods. The goods were used for making room to avoid lea....