TaxTMI 
TaxTMI 
2019 (2) TMI 1173
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.... No. & Date Articles in question E/53181/2018 28.07.11 21.02.12 10.12.12 09.10.13 11.11.14 24.03.15 28.09.15 29 dated 13.06.2016 121 dated 05.09.2017 Grinding wheels, cutting tools and inserts E/53182/2018 17.09.10 45 dated 28.11.2016 121 dated 05.09.2017 Refractory items 1.1 The relevant factual matrix for the impugned adjudication is that the appellants are engaged in manufacture of rough forging and forging articles of steel etc. They are availing and utilising cenvat credit facility on inputs, capital goods and service tax under Cenvat Credit Rules, 2004. The Department during the course of scrutiny of records and accounts maintained by the appellant noticed that they have received the grind....
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....en the decision of this Tribunal in appellant's own case however for the previous period. Commissioner(Appeals) has committed a judicial indiscipline while ignoring said decisions. The case laws as that of Lubi Industries LLP Vs. Union of India 2016 (337) E.L.T. 179 (Gujarat High Court) and Topland Engines Pvt. Ltd. Vs. Union of India 2006 (119) E.L.T. 209 Gujarat have been impressed upon. IN addition, the appellant has relied upon, as far as merits are concerned, on the decision of M/s Essar Steel Ltd. Vs. C.C.E., Raipur 2017 (11) TMI 109 (Tri.-Del.). However, w.r.t. Appeal No. E/53182/2018 wherein Refractory and Refractory Material are in question, Ld. Counsel has conceded for these goods to be capital goods imposition of penalty is....
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.... as such three of these articles are the inputs irrespective of grinding wheels being specifically mentioned in the definition of capital goods. IT is observed from the SCN as well as the Order under challenge that there is no denial to the aforesaid fact that three of these items are used by the appellant in the machines manufacturing the final product. As per Cenvat Credit Rules, capital goods, as well as input are defined under Rule 2(a) and 2(k) respectively. Perusal of both these provisions makes it clear that both the terms are relative to the use they are put to. No doubt, grinding wheels are specifically mentioned in the definition of capital goods to be known as capital goods but they can acquire the relative character of being the....
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....les have not been used by the appellant in the process of the manufacture of their end product. The adjudicating authority is observed to have maintained silence to this aspect. Specifically, with respect to grinding wheels there has been a decision of Gujarat in the case of C.C.E. Vs. Batli Boi and Company Ltd. 2010 (257) E.L.T. 197 (Gujarat) wherein a decision of the year 2000 by this Tribunal in the case of HMP Cement Ltd. Vs. C.C.E. 2000 (117) E.L.T. 549 was referred holding that the benefit of credit on the grinding wheels has to be extended especially when the grinding wheels are considered as input. Keeping in view the entire above discussion, three of the goods are held as inputs as such being eligible for the cenvat credit with ....