2019 (4) TMI 164

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....ondent(s): Shri Vijay Gupta (AR) ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein demand on account of clearance of capital goods has been confirmed in terms of Rule 3(5A) of Cenvat credit Rules, 2004. 2. The facts of the case are that the appellant acquired paper division of Ms. Rollatainers Ltd. in the year 2001-2002 on as is where is basis. In th....

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....sioner (Appeal), therefore, the appellant is in appeal before this Tribunal second time. 3. The Ld. Counsel for the appellant submits that they have taken over the paper division of Rollatainers Ltd. in the year 2001-2002 on as is where is basis and no cenvat credit was taken on capital goods, as out of four machines, three machines were purchased when the modvat scheme was not in operation, th....

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....o submitted that the appellant has not brought on record any proof that they have not availed the Cenvat credit on these capital goods. 5. Heard the parties, considered submissions. 6. On careful consideration of submissions made by both the sides, I find that the facts of the case are not in dispute that the appellant has taken over the unit on as is where is basis with the capital goods in....