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TMI Blog2007 (5) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... No. E/1684/2006 - Final Order No. A/1166/2007-WZB/AHD - Dated:- 11-5-2007 - [Order per] - This is an appeal against the order of Commissioner (Appeals) No. KU/16/VAPI/2006, dt. 24-1-06. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant is engaged in the manufacture of News print, kraft paper and other varieties of paper falling under Chapter 48 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing under Chapter 72 have not been used in subassernblies/assemblies which have gone into the paper making machinery and therefore, held that Cenvat credit on capital goods are not applicable in terms of Rule 2(b)(iii) and confirmed the demand of duty, along with interest and also imposed penalty. (f) The Commissioner (Appeals) upheld the order of original authority. 4.1 Learned advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of crusher plant, diesel generated set and conveyor system are eligible for capital goods credit. 5. The learned DR reiterates the findings of the original authority, as upheld by Commissioner (Appeals). 6. I reproduce the definition of "capital goods" under Rule 2(b) of Cenvat Credit Rules, 2002 as under: "Capital goods" means - (i) all goods falling under chapter 82, Chapter 84, Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he factory of the manufacture of the final product but it is contended that these goods are not directly used in the manufacture of paper products in this case. 8. Such, an interpretation is not intended. There is no dispute that the components, parts, accessories falling under Chapter 72, are also used in the power plant which is set up within the factory of the appellant. It is also not a ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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