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TMI Blog2017 (6) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... ere eligible for the purpose of Cenvat credit and in view of the said C.B.E.C. Circular No. 964/07/2012-CX dated 02.04.2012 - credit allowed - appeal allowed - decided in favor of appellant. - APPEAL No. E/96/2012-EX[SM] - Final Order No. 70584/2017 - Dated:- 16-6-2017 - Mr. Anil G. Shakkarwar, J. Ms. Stuti Saggi, Advocate, for Appellant Shri Rajeev Ranjan, Joint Commissioner (AR), fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.2009 informed the Range Superintendent that they have taken re-credit of ₹ 41,18,310/-. Therefore, the appellants were issued with a Show Cause Notice dated 25.05.2010. It was contended in the said Show Cause Notice that the goods on which appellant took Cenvat credit were structural items falling under Tariff Item No. 73089010 73090090 and therefore, they were not eligible for Cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of boiler only under Heading 8402 of the Tariff and submitted that the capital goods on which Cenvat credit was denied were either structural components of boiler system or the goods which were used as inputs for making capital goods like Storage Tank and therefore, Cenvat credit is admissible to them in view of said circular dated 02.04.2012 and as provided under Rule 2(k) of Cenvat Credit R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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