2015 (11) TMI 1883

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....e Respondent : Shri H.M. Dixit, Assistant Commissioner (AR) ORDER Per: Anil Choudhary This appeal is directed against the Order-in-Appeal No. 32-CE/LKO/2006 dated 10/05/2006 which upheld the order in original that confirmed the denial of Cenvat, but deleted the penalties on the appellant. 2. The relevant facts that arise for consideration are that the appellant is manufacturer of sugar....

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....ry and list of which has been given to the lower authorities which itself shows that these are being used in the machines or repair & fabrication of machinery which produce the final product i.e. sugar and molasses. It is his submission that the issue is squarely covered by the decision of the Tribunal in the case of Uttam Sugar Mills Vs CCE Ghaziabad 2006 (74) RLT 697 which relied upon the decisi....

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....e carriers, Cane carriers and Drier House elevators. 3. G.P. Sheet) Have been used in Juice trough and high pressure steam line lagging. 4. G.C.Sheet) and also for making template & providing alignment of various heavy/medium machines. 5. H.R.Sheet It is M.S. Plate used in Sugar Hopper and Sugar Grader to enhance their capacity. 6. Tor Steel Has been used in new....

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....oduced paragraph, it would indicate that these goods were used in repair/fabrication of machines or as accessories which are required for the purpose of manufacture of sugar. Further the Central Excise Tariff Act, 1985 has specifically indicated, the machines which are used for manufacture of sugar would fall under Chapter heading 84.30. This would indicate that all the machineries that are used i....