9911796707
TMI Blog2017 (5) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: S. S. Garg The present appeal is directed against the impugned order dated 1.2.2013 passed by the Commissioner (A) whereby the Commissioner (A) has partially allowed the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of paper and paperboard falling under Chapter 48 of Central Excise Tariff Act, 1985 and are availing and utilizing CENVAT credit on inputs, capital goods and input services. Department noticed that the appellant had wrongly taken cenvat credit for the period 3/2009 to 12/2009 on paper adhesive tapes, gland packing, MS plates, chequered plate, MS channels, MS beam, MS angle, Aluminium rolled products, aluminium profiles, aluminium toughened sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Central Excise Act, 1944. He also held that the items on which credit had been taken wrongly are liable for confiscation under Rule 15 of Cenvat Credit Rules, 2004 and gave an option to pay a redemption fine of ₹ 50,000/- in lieu of confiscation. Aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner (A) who partially allowed the appeal of the appellant and held that appellant is eligible to avail the CENVAT credit in respect of items as mentioned in para 14 of the decision of the Commissioner. The confiscation and redemption fine imposed by the lower adjudicating authority was also set aside by the Commissioner (A), hence the present appeal. 3. Heard both the parties and perused the records. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heat used in the pulp mill falling under CSH 8441. She further submitted that 230 TDP Rotary Kiln was classifiable under 8417, 11 TDP chlorine dioxide plant falling under Chapter 8419 and fibre line falling under 8419 and AFBC boiler falling under heading 8402. She also submitted that these items are components and spares and accessories of the goods falling under Chapter 84 and are covered in the definition of capital goods on which the credit was availed. She also produced the literature pertaining to 230 TPD rotary kiln as well as 11 TPD chlorine dioxide plant to prove that all these items have been used for providing support to this rotary kiln and chloride oxide plant without which the main machinery cannot function. She further submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, beams, heat rails were used in making platforms and ladders, which is operational component of 230 TDP Rotary Kiln falling under 8417 and they were also used as component as part of platform and ladder which was operational component of fibre line falling under chapter heading 8439. Once it is admitted that these items are used as components for making platforms and ladders which were operational components of 230 TDP Rotary Kiln, I find no reason to disallow the credit on these items. Further in the case of Commissioner of Customs and Central Excise, Bhopal vs. Prakash Industries Ltd. , it has been held that the angles, channels, joists, beams used in the manufacture of support structure of various machineries, sheds, platforms walkw ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
