2019 (11) TMI 1579

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri A.K. Biswas, Authorized Representative, for the Respondent. ORDER The Appellant is engaged in the business of manufacturing paper and paper products, classifiable under Chapter 48 of the Central Excise Tariff Act, 1985. For the purpose of manufacturing the said goods, the Appellant is required to operate various machines at its factory. The said machines are made up of several compo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n ropes and Flat Galvanised IR Strips. The Departmental officers were of the view that the nylon ropes and Flat Galvanised IR Stripson which the Appellant had availed Cenvat credit did not qualify as 'capital goods' as per the said Rules. Accordingly, two Show Cause Notices were issued to the Appellant proposing reversal of the Cenvat credit, so availed irregularly, along with interest as per Rule....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o further observe that nylon rope is neither a component, spare part nor an accessory of the paper manufacturing machine. Accordingly, the First Appellate Authority upheld the Adjudication Order in respect of nylon ropes and upheld the reversal of Cenvat credit of Rs. 60,728/- for the period from 1st July, 2014 to 31st January, 2015 and of Rs. 18,513/- for the period from 1st February, 2015 to 31s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llowing the earlier orders. 7. Further, I find that the Appellant has furnished a certificate from the Chartered Engineer which certifies that nylon ropes are threaded through grooves located on the anterior portion of the dryer cylinders in the paper machine. It further states that nylon ropes are used to move the paper tail from the Press section to the Pope Reel section of the paper mac....