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TMI Blog2018 (2) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... goods, consequently the goods used in the manufacture of said Rolling Mill Machinery are also squarely covered under the definition of Capital Goods in terms of Rule 2(a)(A)(i) and (iii) of the CCR, 2004 - credit allowed - appeal dismissed - decided against Revenue. - E/87330/2017 - A/91790/2017 - Dated:- 20-12-2017 - Shri M V Ravindran, Member (Judicial) For the Appellant : Mr. A.B. Kulgod For the Respondent : None ORDER This appeal is directed against Order-in-Appeal No.SK/111/TH-I/2017 dated 12/06/2017 passed by the Commissioner of Central Excise (Appeals), Mumbai I. 2. Heard the learned Authorised Representative. The respondent is unrepresented despite notice. Since the matter lies in a narrow compass I take up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Chartered Engineer which was produced before the first appellate authority. The first appellate authority has correctly appreciated the evidence on record and also followed the law as laid down by the Tribunal. The finding of the first appellate authority are very detailed in nature which I would like to reproduce: 7. The Certificate dated 17/11/2016 issued by M/s Shree Technical Consultants Valuers, the Chartered Engineers, certifies that the appellant had purchased the disputed goods and produced/fabricated the Rolling Mill Machinery its accessories, in their factory and that the said machinery are installed in factory as Capital Goods for manufacturing of finished goods. From scrutiny of various photographs submitted in the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... storage tanks - Entitlement to Cenvat credit on the MS angle and HR sheet - HELD : Storage tanks have been specified as capital goods and inputs used in the manufacture of capital goods are eligible for Cenvat credit - Thus, Cenvat credit cannot be denied on the MS angle and HR sheet - Rules 2(a) and 2(k) of Cenvat Credit Rules, 2004. [para 6] Appeal allowed. ii) Dhampur Sugar Mills Ltd. v Commissioner Of Central Excise, Meerut-II 2016 (344) ELT 285 (Tri. - All.) Cenvat credit - Capital goods - AC corrugated sheet - Used in boiler - Without its use, it was not possible to generate steam in boiler, which was essential for manufacture of excisable products - Cenvat credit was allowable on AC corrugated sheets - Rule 3 of Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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