2022 (9) TMI 62

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.... 2. I have considered the submissions made by Shri V.R. Pavan Kumar and perused the records. 3. This appeal is filed against the order-in-appeal dated 13.07.2018 [impugned order] passed by the Commissioner (Appeals), Visakhapatnam, whereby he upheld the order dated 10.11.2016 passed by the Assistant Commissioner and rejected the appellant's appeal. 4. The facts of the case are that the appellant manufactures MS Billets and avails the benefits of Cenvat credit and pays central excise duty on its final products. The Superintendent of Central Excise has found that the appellant had availed Cenvat credit on welding electrodes and HR Coils/Sheets during the period July 2015 to March 2016 amounting to Rs. 18,208/- and Rs. 3,44,264/- respec....

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....ssories, cleared along with the final product, the value of which is included in the value of the final product and goods used for providing free warranty for final products; or (iii) all goods used for generation of electricity or steam [or pumping of water] for captive use; or (iv) all goods used for providing any [output service, or]; (v) all capital goods which have a value upto ten thousand rupees per piece. but excludes - (A) light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol; (B) any goods used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or m....