BHAGWATI GASES LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal on behalf of the assessee is directed against the order of the Commissioner (Appeals), Customs and Central Excise, Jaipur dated 13.8.2008 dismissing its appeal holding the same to be not maintainable. The learned Commissioner observed that the communication impugned in the appeal before him was advisory in nature and no direction had been issued to the appellant. The impugned communication may be notes in extenso at the outset as under: Please refer to your letters No. BGL/DEL/2006 -07/202 dated 27.10.2006 and 210 dated 06.11.2006 on the above subject.

(2.) THE matter was re -examined by the competent authority and I have directed to inform you that your request can not be acceded because the categorization of capital goods made by the Hon'ble Tribunals as 'used capital goods' which is different from capital goods removed as such' is under challenge and has not been finally accepted.

(3.) YOUR request for applying depreciation on capital goods, at the rate mentioned in the erstwhile Rule 57S(2) of Central Excise Rules, 1944 also can not be acceded as there is no provision to provide depreciation under Cenvat Credit Rules, 2004. You are therefore advised to remove Capital goods only on payment of the Cenvat credit taken on said capital goods.