9911796707
TMI Blog2017 (1) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 50,000/- under Rule 73Q of Central Excise Rules, 1944. This is the second round of litigation before this Tribunal. In the earlier round, this Tribunal had remanded the matter to the adjudicating authority for determination of eligibility of Cenvat Credit on capital goods mainly CRSS Coil, HR Coils and Copper Cathode. 2. The ld.consultant on behalf of the appellant submits that appellant is a manufacturer of final products namely CR Coils, Tin free Steel, Electrolytic Tinplate by rolling process in their rolling mills at Jamshedpur. Such final product has to pass through annealing and tempering process and requires HR/CRSS Coils for making cover boxes which act as annealing furnace furniture and Copper Cathodes which are used in conduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they are manufactured by the appellants themselves as per the shape and size of the products to be annealed, without which the purpose of annealing cannot be achieved. 2.5 The ld.Counsel also submitted that Copper Cathodes is used in conductor rolls for giving proper cooling to the rolls used for rolling the final products which passes through a large number of rolls to achieve the final results. Thus, it has direct nexus to the manufacturing of final products and accordingly the Cenvat Credit of duty paid on Copper Cathodes are available to the appellants. The mere fact that these items were inadvertently entered in the Cenvat Credit register of capital goods in place of Cenvat Credit register of inputs, the inputs cannot be treated as ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. It is also observed that the appellant has not been able to substantiate by the use of the goods that there are capital goods or inputs as defined. I find that the appellant had taken a definite stand before the Tribunal that the items in question have direct nexus in the manufacture of the final product. The ld.consultant have narrated in detail the use of these items in the process of manufacture of the final products. On the other hand, the ld.Commissioner had stated that the appellant had not produced any evidence of use of these items. In my considered view, the eligibility of Cenvat/Modvat Credit on capital goods or inputs are depending on the use of the items in the manufacture of the final products as defined in the Cenvat Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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