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TMI Blog2009 (9) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... e worn out parts of boiler lining are eligible for Cenvat credit as capital goods. The Asstt. Commissioner vide order-in-original disallowed the Cenvat credit on this item and confirmed Cenvat credit demand of Rs. 10837/- along with interest and imposed penalty of equal amount on the appellant under Rule 15 of Cenvat Credit Rules, 2004. The appellant’s appeal to Commissioner (Appeals) was dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for Cenvat credit as capital goods. The Asstt. Commissioner vide order-in-original dated 13-2-07 disallowed the Cenvat credit on this item and confirmed Cenvat credit demand of Rs. 10837/- along with interest and imposed penalty of equal amount on the appellant under Rule 15 of Cenvat Credit Rules, 2004. The appellant's appeal to Commissioner (Appeals) was dismissed by Commissioner (Appeals) vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Hindustan Zinc Ltd. reported in 2007 (214) E.L.T. 510 (Raj.) has held that MS/SS Plates used in workshop are eligible for Cenvat credit as capital goods and Govt. SLP against this order of Hon'ble Rajasthan High Court was dismissed by the Hon'ble Supreme Court; that same view had earlier been taken by the Tribunal in the case of L.H. Sugar Factories Ltd. v. CCE, Meerut-II reported in 2005 (189 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minium sheet is used for repair and maintenance of the boiler as is evident from the certificate to this effect given by the Chief Engineer and countersigned by the Range Supdt. at page 26 of the appeal memo. When aluminium sheets are used for replacing the old and worn out parts of the boiler, the same has to be treated as part of the boiler and hence capital goods. Hon'ble Rajasthan High Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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