9911796707
TMI Blog2016 (8) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... from February 2007 to March 2007, the appellants had availed first 50% credit of Rs. 60,869/- (Rupees Sixty Thousand Eight Hundred and Sixty Nine only) on the items like cement, angles, channels, CTD bars and had availed remaining 50% credit on the said items in the month of April 2007. Appellants had also availed first 50% credit of Rs. 49,849/- (Rupees Forty Nine Thousand Eight Hundred and Forty Nine only) on the chequered plates in the month of April 2007 and has also shown the availment of the credit in their respective ER-1 returns. As per appellant he has used the said cement in the foundation of boiling house equipments like boiler, vacuum pan and evaporator and the said angle, channels and CTD bars for fabrication of supporting stru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Nine Thousand Eight Hundred and Forty Nine only) have been used for fabrication of cane carrier/cane unloader and the cement involving credit of Rs. 28,356/- (Rupees Twenty Eight Thousand Three Hundred and Fifty Six only) having used in foundation of boiling house equipments like boiler, vacuum pan, evaporator etc and the angle, channels, CTD bars etc involving credit of Rs. 93,382/- (Rupees Ninety Three Thousand Three Hundred and Eighty Two only) are used for fabrication of supporting structure of the boiling house equipments like boiler, vacuum pan, evaporator etc and all these items are eligible for cenvat credit being capital goods/inputs. He further submitted that the Assistant Commissioner, Bangalore by heavily relying upon the Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... components or accessory to capital goods or the manufacture of capital goods themselves have never been indicated in any return or communication to the department ever nor has any exemption has been claimed on such manufacture and use within the factory. Therefore, even though on merits the appellant is eligible for the credit on the chequered plates if used in the fabrication of cane carrier and cane unloader. I find that the appellant has failed to prove that the said goods were used in the manufacture of the specified items and no intimation of manufacture and use of the said items within the factory has been made. Hence, I hold that credit availed in respect of chequered plates also is not admissible." 2.1. The learned counsel further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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