2018 (2) TMI 614

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..... for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. This is an Appeal filed against the Order-in-Appeal No.SUR-EXCUS-002-APP-013-14-15 dated 19.5.2014 passed by the Commissioner (Appeals), Central Excise, Customs & Service Tax, Surat II. 2. Briefly stated the facts of the case are that the Appellants had availed cenvat credit of duty paid on various items namely, Rail Syst....

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....nition of "capital goods" or "inputs" used in the fabrication of various capital goods. In support of his arguments, he relied upon the following judgments on disputed items, namely, (i) M.S. Trolley (ii) MS Racks (iii) Rail System (iv) MS Testing Table (v) Battery Sets (vi) Cast Cryston Beams (vii) MS Fabrication Items; respectively: a) Banco Products (I) Ltd. - 2009 (235) ELT 636 (LB) b) Lear ....

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....ion to manufacture of finished goods admissible to credit. Also, the ld. Advocate for the Appellant submits that demand is barred by limitation. 4. The ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner (Appeals). He submits that as far as the credit of duty paid on angles, channels, beams etc are concerned, no evidence has been produced before the adjudicating authority to ....