TaxTMI 
TaxTMI 
2025 (12) TMI 1242
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.... also imposed on the appellant. 2. The facts of the case are that the appellant is engaged in manufacturing Calcined Alumina falling under Chapter 28 of the First Schedule to the Central Excise Tariff Act, 1985. Accordingly, the appellant obtained registration under the Central Excise Act, 1944 and was duly discharging excise duty on the clearance of such excisable final products. 2.1 In order to undertake the manufacturing activity, the appellant received various inputs, capital goods and input services. The Appellant was availing the Cenvat Credit of duties and taxes paid thereon in accordance with the Cenvat Credit Rules, 2004 and duly reflecting the fact of such availment in the books of accounts as well as the periodi....
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....f availment of Cenvat Credit on the aforementioned goods, either by way of declaration or statutory returns, as per CCR, 2004. Hence, the Appellant is liable to penalty equivalent to the Cenvat Credit wrongly taken and utilized, on account of willful suppression of such facts from the Department. 2.5 In response thereto, the appellant having filed a detailed reply vide letter dated 04.02.2015 along with two additional written submissions vide letters dated 11.03.2015 and dated 20.09.2016 to substantiate the eligibility of Cenvat Credit on all disputed inputs and capital goods. Such replies are summarized below: (i) Filter clothes are used to separate slurry particles from red mud cake or coarse particles. They act like a m....
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..... Only a meagre demand of Cenvat Credit availed on filter cloth and grinding media was allowed to the appellant. 2.7 Being aggrieved with the said order, the appellant is before us. 3. The ld.Counsel for the appellant submits that the instant issue regarding eligibility of cenvat credit on welding electrode is no longer res-integra and is favour on behalf of the appellant by the decision of this Tribunal in the appellant's own case Vedanta Limited Vs. Commissioner of Central Excise, Customs & Service Tax, Rourkela (Vice-Versa) reported in 2025 (11) TMI-596-CESTAT Kolkata. 3.1 Further, in respect of Fixed Scrapper input service, he submits that the Fixed Scrapper is used in bauxite handling conveyor system in order to cl....
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..... There is no dispute that these goods are used in the Appellant's factory. Hence, the appellant is eligible for Cenvat Credit on such electrodes. In this regard, he relies on the following decisions : (i) ACC Cement v. CCE, Pune-II, 2018 (361) E.L.T. 343 (Bom) ; (ii) Merino Industries Ltd. v. CCE, Noida, 2021 (378) E.L.T. 335 (Tri. - All.) ; (iii) Vedanta Limited v. CCE, Cus. & ST, Rourkela (Vice-Versa), 2025 (11) TMI 596 - CESTAT Kolkata ; (iv) Super Smelters Ltd. (Unit-III) v. CCE & ST, Bolpur - 2025 (9) TMI 478 - CESTAT Kolkata 3.3 In so far as the components, parts and accessories for capital goods [oil seal, belt drive, rubber of cleaning idlers, castable refractory, conveyor belt, rubber l....
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....nents, accessories and spares to fall under the definition of 'capital goods', need not specifically fall under any particular Chapter of the Central Excise Tariff Act. Once it is undisputed that the goods qualify as components, accessories and spares of capital goods, then would fall under Rule 2(a) irrespective of their own tariff classification. In this regard, Circular no. 276/11/96-TRU dated 02.12.1996 clarified that all parts, components, accessories, which are to be used with capital goods of clauses (a) to (c) of Explanation (1) of Rule 57Q and classifiable under any chapter heading are eligible for availment of Modvat credit. Such clarification is squarely applicable to the CCR, 2004 as well. To support his contention, ....
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....Cloth, he submits that the filter cloth/ disc filter cloth is used by the Appellant to filter intermediate products during the activity of manufacturing Calcined Alumina. It used to separate slurry particles from red mud cake or coarse particles and acts like a membrane to pass only fine particles of slurry. Basis the aforementioned explanation on the nexus of such inputs with the manufacturing activity, the underlying Order-in-Original has rightly set aside the denial of Cenvat Credit on filter cloth. However, the Ld. Additional Commissioner erred while computing the amount of credit attributable to filter cloth which was so eligible to the appellant. On perusal of the of the Appeal Paperbook, it becomes evident that the demand to th....