2013 (1) TMI 76

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..... stated the facts of the case are that the appellant is engaged in the manufacture of excisable goods and availing the benefit of cenvat credit. Appellant imported horizontal boring and milling machine on 01.1.2006. Due to accident, some parts of the machine were damaged which were later on, replaced with new parts. Revenue took a view that availment of cenvat credit in respect of damaged parts amo .....

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..... was for the Revenue to show that the parts got damaged before being put into use to demand cenvat credit.   3. From the above, it can be seen that the issue involved is whether the damaged parts were put into use or not and neither side has any evidence. The Central Excise Rules require that the capital goods have to be used in the factory for availment of credit. Claim of the appellant is .....

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..... informed the Insurance Company that they had availed the cenvat credit on the parts and while settling the claim, the insurance company has specifically disallowed the amount of Rs. 4,00,206/-, treating it as available as cenvat credit. The fact that appellants made claim before the insurance company that they have availed the cenvat credit and they are eligible for the same would show that they a .....

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