TMI Blog2017 (9) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... said issued is covered by the ruling of Hon'ble High Court of Madras in the case of Commissioner of Central Excise, Tiruchirapalli Versus India Cements Ltd [2011 (8) TMI 399 - MADRAS HIGH COURT], where it was held that these items are not used for civil construction, but for the construction, which are absolutely necessary for establishing a manufacturing unit for cement - Cenvat credit on that part of the HSD Bars, TMT Bars & MS Bars is also admissible which have gone into making of civil foundation to erect capital goods in the present case. Appeal allowed - decided in favor of appellant. - E/875/2011-EX[SM] - A/70750/2017-SM[BR] - Dated:- 14-7-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Mrs. Stuti Saggi. Advocate, for A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said bars were used in erection and installation of chemical recovery plant for the purpose of pollution control as pollution control equipment and some of the said bars were used in erection of supporting structure of various machinery during capacity expansion of their paper mill plant. The Original Authority did not appreciate the submissions and confirmed the demand and imposed equal penalty through Order-in-Original dated 29/10/2010. Aggrieved by the said order appellant preferred appeal before Commissioner (Appeals). The Id. Commissioner (Appeals) decided the appeal through Order-in-Appeal dated 29/11/2010. The Id. Commissioner (Appeals) relied on decision of Larger Bench of this Tribunal in the case of Vandana Global Limited Versus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In reply to the submissions of Revenue, she has submitted a copy of the Final Order passed by this Tribunal in the case of M/s Singhal Enterprises Pvt. Ltd. Versus Commissioner of Customs Central Excise, Raipur reported at 2016-TlOL-2451-CESTAT-DEL and submitted that Hon'ble Justice Dr. Satish Chandra, who was member of the Allahabad High Court Bench which passed ruling in the said case of Daya Sugar (supra) was the member of the Bench as President by the Bench which passed the Final Order in the said case of M/s Singhal Enterprises Pvt. Ltd. (supra) and for passing the said Final Order one of the case law cited before them was said case law in the case of Daya Sugar (supra) and the said Bench of this Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the said issued is covered by the ruling of Hon'ble High Court of Madras in the case of Commissioner of Central Excise, Tiruchirapalli Versus India Cements Ltd (supra) wherein Hon'ble Hi ah Court of Madras as held in Para 7 of the said ruling as follows:- As far as the other items, namely, Rebar Coils, CTD Bars, TOR Steel and Cement are concerned, as to whether they are capital goods or not, the Tribunal having regard to the law laid down by the Apex Court in Jawahar Mills s case, has liberally construed the above rule and factually found that these are the items which are used for the purpose of construction of the plant comprising of concrete foundations, concrete silos for storing raw materials, clinker and cement, pre h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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