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TMI Blog2017 (2) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(a) of Cenvat Credit Rules or as to whether the goods claimed as inputs stands actually used in the process of crushing of iron ore or so as to earn the Cenvat credit of duty paid on the same - Neither of the authorities below have examined the said issue vis-à-vis the definition of capital goods or the use of the inputs. Rejection of the Chartered Engineer certificate on the simplicitor grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates to availability of Cenvat Credit of duty paid on various items such as Concave, Mantles, Omni Screen, Tata Hitachi Conveyor Belt and components, spares of Jaw plates, Vibrating Feeder and Weigh Bridge, etc. They were issued a show cause notice on 14-7-2009 seeking to deny the Cenvat credit of ₹ 11,11,927/- availed by the appellant during the period October, 2007 - March, 2008. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as inputs. The said certificate has been denied by the Commissioner (A) on the sole ground that the goods were purchased during the period 8-1-2005 to 5-9-2007 and as such furnishing of such certificate subsequently has no relevance. I find that the sole question required to be decided in the present appeal is as to whether goods claimed as capital goods are covered by the definition given in Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate or the relevant material which the appellant may produce on record. 4. In view of the foregoing discussion, I deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision in the light of the observations made as above. 5. The ld. Advocate fairly agrees that though the show cause notice stands issued beyond the normal peri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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