2017 (4) TMI 1329

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Amicus-curie - for Respondent ORDER Per: Anil Choudhary The present appeal is filed by the Revenue against Order-in-Original No.07/COMM/GZB/2007 dated 23/01/2007 passed by Commissioner of Central Excise & Customs (Appeals), Ghaziabad. 2. The issue in this appeal is whether the respondent-assessee engaged in the manufacturer of Colour Picture Tubes have rightly taken Cenvat credit on items li....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Conditioning system, which does not appear to be excisable goods within the meaning of Central Excise Act, as per para-5 III of CBEC Order No.58/1/2002-CX dated 15.01.2002 and also said goods are not covered by the definition as provided under Rule 57 AA of Central Excise Rules, 1944 read with Rule 2 of the CCR, 2001. 4. Heard the parties. 5. Having considered the rival contentions and on peru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther find that the learned Commissioner has examined the details, and observed that goods used for making air conditioning plant, satisfied the criteria of inputs used in or in relation to the manufacture of dutiable final products. We further find that under the Cenvat Credit Rules 2(f) of the said Rules, defines eligible inputs and further explanation (ii) appended to Rule 2(f) states that - "In....