2021 (9) TMI 695

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....) Shri Kuntal Parekh, Advocate for the Appellant Shri R P Parekh, Superintendent (AR), for the Respondent ORDER This appeal is directed against Order-in-Appeal passed by learned Commissioner (Appeals) whereby demand on Cenvat credit availed on the imported Box Strapping Machines, was denied and also excise duty, invoking Section 11D of Central Excise Act, 1944 was confirmed and consequ....

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.... excise duty invoking Section 11D was also confirmed. Appellant being aggrieved against order-in-original filed appeal before learned Commissioner (Appeals) who upheld the order-in-original therefore, the appellant is before me. 3. Shri Kuntal Parikh, learned Counsel appearing on behalf of the appellant submits that the entire case was decided on the premise that the imported Strapping Machine ....

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....) ELT 276 (SC) 4. On the other hand Shri Rajesh P. Parekh, learned Superintendent (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both sides and perused the record. I find that right upto the Commissioner (Appeals) order the entire case was decided against the appellant on the....

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....ading 84 and used in the factory of the assessee. Therefore, the goods whether used for the manufacture of final product or lying in the factory of the assessee, Cenvat credit on capital goods is admissible. 6. Therefore, in my considered view, the appellant is entitled for Cenvat credit as capital goods on imported Box Strapping Machine. Moreover, the appellant have cleared the imported Box St....