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TMI Blog2023 (3) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s CEAT Ltd. are using such capital goods i.e. MS Angles, Beams, Plates, Channels indicates that the said goods were treated as capital goods by Revenue while issuing show-cause notice. Hon ble High Court of Gujarat in the case of MUNDRA PORTS AND SPECIAL ECONOMIC ZONE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE CUSTOMS [ 2015 (5) TMI 663 - GUJARAT HIGH COURT] has held that judgment of Larger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... channels etc. It appeared to Revenue that CENVAT Credit on the same was not admissible to the appellant. Therefore, the proceedings were initiated against the appellants. Initially, the Order-in-Original was passed on 31.12.2014 through which entire demand was dropped. For another period, on the same ground, the demand was confirmed through order dated 31.09.2015. Both these orders were taken bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble High Court of Gujarat in the case of Mundra Port of the Special Economic Zone Ltd. Vs. CC, Kandla reported at 2015 (39) STR 726 (Guj) the learned Commissioner (Appeals) once again rejected the CENVAT Credit on the above said items. 4. Learned AR has submitted that the goods in question were not the capital goods and, therefore, the appellants are not eligible for CENVAT Credit. 5. I hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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