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TMI Blog2012 (12) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... -deposit and stay of recovery of duty of Rs.6,30,872/- and equal amount of penalty imposed on the applicant and confirmed by the Commissioner of Central Excise (Appeals), Pune. 2. The issue involved in the appeal is that the applicant has availed cenvat credit on aluminium sheets, flush partition, plush door, ceiling etc. falling under Chapter Heading 7610 of the Central Excise Tariff. It is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r relies upon the decision of the Tribunal in the case of Pawan Brothers (P) Ltd. vs. CCE, Meerut - 1997 (5) ELT 646 (Tri) in support of the contention that Air Handling Unit is classifiable under Heading 84.15 of Central Excise Tariff Act which is a covered item under the definition of the capital goods. He further submits that the entire demand is hit by limitation as the show-cause notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... main issue involved in the appeal is whether aluminium sheets, flush partition, flush door, ceiling etc. can be considered as parts and accessories to the capital goods in terms of Cenvat Credit Rules, 2004. The Ld. Counsel has relied upon the decision of the Tribunal in the case of Tablets India Ld. in support of his contention but I find that the goods involved in that case were vapor absorptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atio of the decision is not applicable in the present case. Moreover, the Manager of the applicant's unit has already admitted in this case that the items are not covered under the definition of capital goods under Rule 2 of the Cenvat Credit Rules. Accordingly, the applicant has not able to make out a strong prima facie case in their favour. I, therefore, order pre-deposit of 25% of the duty to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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