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TMI Blog2017 (2) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal is filed by the appellants, M/s Jaypee Cement Products against Order-in-Appeal No. 98/CE/ALLD/2010 dated 30/03/2010 passed by Commissioner of Central Excise & Customs (Appeals), Allahabad. 2. Brief facts of the case are that the appellants were engaged in the manufacture of Asbestos Cement Corrugated Sheets (A.C. Sheets) falling under Tariff Item No. 68000111 of the First Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods. The said Show Cause Notice was adjudicated by Joint Commissioner through Order-in-Original No. MP (Dem-57/2007) 47 of 2008 30/10/2008. The appellants pleaded before the Original Authority that they reversed Cenvat credit of Rs. 8,63,764/- towards steel items used in arrears other than manufacturing activities. They also contended before the Original Authority that the details of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Order-in-Original that there was no manufacture of any items or capital goods as the items so manufactured or assembled by the appellant were not capital goods as they did not find place in the first schedule to the Central Excise Tariff Act, 1985 and such items have no name or description in trade parlance. On the basis of such finding he confirmed the demand and did not give any finding on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not consider the debited entry in respect of Cenvat credit which was pleaded before him. 4. Heard the ld. D. R. who has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of the records I find that the details were submitted by the appellants before the Original Authority in the form of Annexure - D & Annexure - G to the reply dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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