2023 (5) TMI 134

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....ed 01.03.2006. The benefit of the said notification was available to ceramic tiles manufactured in a factory if not using electricity for firing the kiln subject to fulfilment of condition no. 7 of the said notification which stipulated that no credit of the duty paid on the inputs used in or in relation to the manufacture of ceramic tiles has been taken under Rule 3 or Rule 11 of the Cenvat Credit Rules, 2004. 02. The appellant had availed credit of duty paid on ceramic roller treating them as capital goods, it had availed cenvat credit of 50% of the duty on such capital goods in the year of receipt i.e. 2007-08 and balance credit was availed in the subsequent year in accordance with the provision of Cenvat credit Rules applicable to ca....

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....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 the same was used in the manufacture of kiln and not used in the manufacture of ceramic tiles. The only input which is used in the manufacture of ceramic tiles, credit cannot be availed therefore, there is no violation of condition no.7 of notification No.5/2006-CE dated 01.03.2006. 4.1 Without prejudice to the above submission, he further submits that the appellant at the time of stay in this appeal deposited Rs. 2 lacs, the total credit availed is Rs. 91,236/- therefore, the amount of Rs.91,23....