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TMI Blog2014 (3) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... ants, in which case the benefit of Cenvat credit and could not be denied to them - Decided in favour of assessee. - Appeal No. 2830 of 2010 SM - ORDER NO . FO/ 57938 /2013-SM(Br) - Dated:- 1-10-2013 - Ms. Archana Wadhwa, J. For the Appellant : Ms. Sonam Taneja, Advocate For the Respondent : Ms. Shweta Bector, DR JUDGEMENT Per Ms. Archana Wadhwa: A very short issue is involved in the present appeal. Commissioner (Appeals) has upheld the order of original adjudicating authority, passed in denovo proceedings, by denying the benefit of Cenvat credit in respect of roll bearings on the following grounds:- (a) The appellants are the manufacturers of Cement clinker falling under chapter heading No. 2502.10 of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes, was inadmissible to the appellant on the grounds that these goods were used in mines/mining area in the mining operations and not in the factory. (d) The Joint Commissioner vide Order-in-Original No. 27/CEX/JC/2004 dtd. 22.01.2005 had decided the show cause notice dated 18.05.99. Out of the total demand of Rs. 7,63,912/- in the show cause notice, the credit of Rs. 1,85,949/- (Rs. 38,430/- held in Para 5.3 of the order plus Rs. 1,47,519/- held in Para 5.4) was disallowed and confirmed for recovery. As per para 5.3 of the said order, the Modvat credit to the tune of Rs. 38,430/- was disallowed on following grounds:- (i) Capital goods i.e. Hose Assembly, Item of 843000, V-Belt items of 8431 used in mines was disallowed on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant as the Heat Tracer is used as component, spares or accessories of DG set and used in the factory of production. As regards Hose Assembly, the Commissioner (Appeals) observed that the same are parts of material handling equipments like Dumper, payloader which are not covered under the definition of capital goods, therefore, the same cannot be called as capital goods, accordingly Modvat credit on Hose Assembly, held to be inadmissible. Similarly, in respect of V Belts, the Commissioner (Appeals) held the Modvat credit is admissible to the appellant. 2. As is seen from the above, there is no dispute as regards the availability of the credit. The reason adopted by the appellate authority for denial of credit was that the invoices do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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