2017 (5) TMI 877

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is filed by the appellant, M/s Rauzagaon Chini Mills against Order-in-Appeal No.242/CE/APPL/ALLD/2011 dated 21/11/2011 passed by Commissioner of Central Excise (Appeals), Allahabad. 2. The brief facts of the case are that the appellant - M/s Rauzagaon Chini Mills are engaged in manufacture of Sugar & M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Cane Carrier Belt Conveyor, Kestner Body, and other such machinery in the Sugar Manufacturing Plant. They contended that as per Explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2004 which defines that such inputs are eligible for the purpose of Cenvat credit which are covered by definition of capital goods used in the manufacture of capital goods further used in the factory of manufacturer are ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he has further contended that above stated case law is squarely applicable in the present case. 4. Heard the ld. D. R. who has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of the facts on record, I find that the ruling by Hon'ble High Court of Rajasthan in the case of Union of India Versus Hindustan Zinc Ltd. (supra) is squarely applicable....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e consideration before this Court in D.B. Civil Central Excise Appeal No.5/2005, The Union of India v. M/s. Aditya Cement and Anr. decided on 8-11-2005. 3.This Court concluded that goods once brought in factory for use in up-keep and maintenance of plant and machinery, which are directly used in manufacture of excisable articles, are the capital goods, and were certainly of subordinate ne....