2023 (5) TMI 134

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....(AR) for the Respondent ORDER The brief facts of the case are that the appellant was engaged in the manufacture of ceramic glazed tiles falling under chapter 69 of the First Schedule to Central Excise Tariff Act, 1985. They were availing the benefit of partial exemption under notification no. 5/2006-CE dated 01.03.2006. The benefit of the said notification was available to ceramic tiles manufact....

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..../- on ceramic roller used for construction of roller kiln in the factory at its own during 2007-08 and 2008-09 which was intended to be used further as capital goods in the manufacture of excisable goods. 03. The case of the department is that the ceramic roller on which the credit was availed is an input used in the manufacture of capital goods i.e. kiln therefore, the ceramic roller being input....

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....pellant submits that the ceramic roller on which the appellant had availed the cenvat credit was used in the manufacture of kiln therefore, it is a part of the capital goods which is covered under the definition of capital goods hence, it cannot be said that the appellant have availed the cenvat credit on input. He further submits that even if it is assumed that the ceramic roller is an input but ....

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.... stand paid. Accordingly, the condition of notification stood complied hence, the demand is not sustainable. He placed reliance on the following judgments:- * Hello Minerals Waters Pvt. Ltd.- 2004 (174) ELT 422 (HC- Allahabad) * CCE Vs. Ashima Dyecot Ltd.- 2008 (232) ELT 580 (Guj) * Face Ceramic Pvt. Ltd.- 2010 (249) ELT 119 (Tri.-Ahmd.) * Commissioner of Central GST and CX Vs. Himmat Glaz....