2018 (9) TMI 1479

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....appellant. Shri R.K. Mishra, Authorized Representative (DR) - for the Respondent. ORDER Per. Anil Choudhary :- The brief facts of the case are that the appellant is engaged in the mining and selling of coal from the mines located in the State of Chhattisgarh. The appellant avails the benefit of Cenvat credit of Central Excise duty paid on inputs and capital goods for discharging Centra....

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....ECL, Central Stores CWS-CS Korba in the month of March, 2011 but it had registered itself with the Excise Department on 13-5-2011." 3. The above show cause notice was adjudicated by the learned Commissioner, Bilaspur, wherein he confirmed the proposed disallowance of Cenvat demand along with interest and also imposed equal amount of penalty. In appeal, the Commissioner (Appeals) has upheld the ....

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.... the machineries like transformers installed at the surface 15,277/- Moulded Steel Sleeper Used below the track over which track is placed in the underground mines for transport of coal and material 68,892/- Tyre & Tube Used in the transportation vehicle like LHD (Load Haulage Dumper) and SDL (Side Dumper Loader) for transport of coal to conveyor 2,238/- Flexible Trailing C....

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....s Cenvat credit. 6. We find from the submissions made by the appellant that the impugned goods have been duly used in or in relation to the manufacture/production of HD Steel, Steel Cogs/TIS Cogs, TMT Rod & Bar, MS Plate, MS Pipes, MS nut, Telescopic Steel Props, Steel Sleepers, etc., without which it would not be possible to undertake mining activities. Since the disputed goods are not falling....