2024 (9) TMI 1169

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....final product namely Di-methyl Sulphate (DMS) from factory to the consignee premises/destination. 2. Shri Prasannan Namboodiri, Learned Counsel appearing on behalf of the appellant submits that the appellant have initially taken the Cenvat credit on ISO tank considering it as "Capital Goods", however later they realised that the credit should have been taken under "inputs" account which they have claimed during the adjudication of the case before the adjudicating authority. However the adjudicating authority has not considered their submission and holding that the ISO tank is not capital goods, therefore, the credit was denied. He submits that various board circulars have clarified that the assessee is entitled for the Cenvat credit in r....

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....a Wires Private Ltd. 2015 (322) E.L.T.410 (SC) Commissioner of Central Excise, Noida versus Denso India Ltd. 2014 (310) E.L.T.487 (All.) Commissioner of Central Excise, Noida versus Denso India Limited 2004 (165) E.L.T 232 (Tri Del.) Chhattisgarh Beverages Pvt. Ltd. versus Commissioner of C. Ex., Raipur 2006 (205) E.LT. 220 (Tri. - Del.) Union of India versus Chhattisgarh Beverages Pvt. Ltd 2013 (294) E.L.T. A48 (Chhattisgarh) Commissioner of C. Ex. & S.T., Daman versus Aarti Industries Ltd. 2014 (307) E.L.T 553 (Tri Ahmd.) Cosmic Dye Chemical versus Collector of Central Excise, Bombay 1995 (75) E.L.T. 721 (S.C.) Gujarat Alkalies & Chemicals Ltd. Versus Commr. of C. Ex., Vadodar....

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....Learned Commissioner should have examined that whether such ISO tank falls under the category of inputs and accordingly decided the matter on that basis. We are of the view that merely because the appellant under a belief treated the ISO tank as capital goods and taken the credit under that account does not make them disentitled for the Cenvat credit, if otherwise available on ISO tank has input. Therefore, not considering this aspect by the adjudicating authority is clearly violation of principles of Natural Justice. We are of the prima facie view that merely because the appellant have taken the credit under the capital goods but if it is available under input, the credit should be extended. However, since the Commissioner has not examined....