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TMI Blog2018 (1) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... against order-in-appeal No.131/2008(ASD-I)CE-ID/Commr(A) passed by the Commissioner of Central Excise (Appeals) Ahmedabad. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of cotton fabrics and manmade fabrics etc. They were issued with a Show Cause Notices alleging wrong availment of cenvat credit of Rs. 1,00,179/- on various grounds. On Adjudication, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE - 2015 (318) ELT A180 (Stretchable Basket, Plastic Crates, Pallette Containers), Jawahar Mills Vs CCE - 2001 (132) ELT 3 (SC) (Loctite, GP Sheets), Super Cassettes Vs CCE - 2006 (201) ELT 390 (Parts of fluorescent lamp), Empire Industries Vs CCE - 2004 (178) ELT 164 (Vajra Adhesives). 3. With regard to the demand of Rs. 35,294/-, the Ld. Advocate submits that merely because on damage of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court in the case of CCE Pondichery Vs CESTAT - 2013 (297) ELT 498 (Mad.). 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that in the judgment cited above various items on which credit of Rs. 41,332/- availed are held to be capital goods, hence admissible to credit. Also, I find that merely because compensation has been received from insuranc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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