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TMI Blog2010 (9) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... s in question and the appellant has taken credit of the entire duty paid by the supplier - allowed - As regards denial of 50% of credit availed on the steel balls and confirmation of demand and interest, the appellants have submitted that as per the decisions of the Tribunal as also various high sea sales, steel balls are used as grinding of solid ingredients, have been held to be as input rather ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts on excise invoice No.28617 dt.12.2.07 and No.26374 dt.1.8.06 amounting to Rs.5,514/-. (ii) Confirmation of demand of interest on 50% of the credit availed on steel balls. The steel balls used as an input in or in relation to manufacture of final product. (iii) The imposition and confirmation of penalty amounting to Rs.14,999/-. 2. It is seen that the Commissioner (Appeals) in his impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Rs.90/- as Education Cess, in respect of Invoice No.28617. Similarly, in respect of Invoice No.26374, dt.1.8.06, the supplier debited an amount of Rs.900/- as additional Customs duty and they have produced a certificate from Excise Superintendent having jurisdiction over their factory, confirming duty payment. The Commissioner (Appeals) has not taken above fact into account and has wrongly he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are classifiable under Heading 7326 1100, which is out of the purview of definition of capital goods. As such, they were entitled to avail entire 100% credit at the time of receipt of the grinding balls. 6. We find that Hon'ble High Court of Rajasthan, in the case of UoI Vs. M/s Indian Rayon Industries Ltd., has held that the grinding balls are falling within the category of inputs eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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