2013 (8) TMI 465

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..... . United Breweries Ltd. against order in appeal No. 259/CE/CHD /2010 dated 20.11.2009 passed by Commissioner of Central Excise Chandigarh. The appellants are engaged in the manufacture of goods falling under Chapter 11 of the Central Excise tariff and are also availing the Cenvat credit under Cenvat Credit Rules, 2004. During the course of checking of accounts, it was noticed that appellants have .....

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..... he appellant despite notice. 3. Learned DR appearing for the Revenue submits that the sil covers were used by the appellant for protecting the malt during rainy season and therefore not covered in the definition of inputs/ capital goods. And accordingly lower authorities have rightly rejected their claim for Cenvat credit. 4. After going through the appeal papers, I find that the issue involved .....

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