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TMI Blog2014 (2) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... the material in the furnace and hot rolled fish plates come after moving on the Rails. Therefore the rolls are the components of the capital goods and they rightly fall under the purview of capital goods. The Department could not produce any evidence that these rolls are used for structural or for installation purposes. Therefore, they are eligible for Cenvat credit. The appellant have paid the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 73 of CETA, 1985 and they availed Cenvat credit on RAILS falling under Chapter 73 of CETA as capital goods. The Department initiated proceedings against the appellant that they are not entitled for Cenvat credit and they have availed 50% extra in the year 2002-03 and they were not entitled for Cenvat credit on the Rails since they are falling under Chapter Heading 73 which is not covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention is that they were pointed out that they availed 50% excess of Cenvat credit and they reversed balance 50% of the Cenvat credit along with interest. In support of their contention they have placed reliance on Hon ble Supreme Court s judgment in the case of Commr. of Central Excise, Coimbatore v. Jawahar Mills Ltd. - 2001 (132) E.L.T. 3 (S.C.) and Board s Circular No. 276/110/96-TRU, date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y fall under the purview of capital goods. The Department could not produce any evidence that these rolls are used for structural or for installation purposes. Therefore, they are eligible for Cenvat credit. The appellant have paid the interest on the 50% of the Cenvat credit availed by them as they were not entitled for full 100% of Cenvat credit. In these circumstances the appeal is allowed and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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