2013 (11) TMI 1411

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..... the Applicant in their Statement of Accounts and Balance Sheet - the Applicant have not made out a prima facie case for total waiver of pre-deposit of the CENVAT Credit – Assessee directed to deposit Rupees nine lakh as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted. - EXCISE APPEAL NO.E/394/06 - S-651/Kol/2012 - Dated:- 4-7-2012 - S. .....

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..... mpany is an integrated steel plant for manufacture of various iron, steel and allied products falling under different Chapters 72, 73, 74, 86, 23 etc. of the Central Excise Tariff Act, 1985. The Railway Locomotives and Rails are integrated equipments to the manufacturing process which mobilizes raw materials, semi-finished goods etc. in millions of tons inside the integrated steel plant of the App .....

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..... mpugned Rails were, therefore, admittedly not inputs but capital goods. The contention is that even if such declared capital goods are ineligible for the purpose of CENVAT Credit for the reason that Rails classifiable under sub-heading 7302.10 of the CETA, 1985, they are not capital goods. 6. We find that the Applicant had availed the CENVAT Credit amount of Rs.2,07,093/- on Rails as capital goo .....

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