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TMI Blog2018 (7) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... . Tripathi, Asstt. Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The present appeal is directed against Order-in-Appeal No. 148-CE/APPL-LKO/LKO/2015 dated 21/04/2015 passed by Commissioner of Central Excise Customs (Appeals), Lucknow. 2. The issue in this appeal is whether the appellant is entitled to Cenvat credit taken on items during the period April, 2008 to March, 2011 being M.S. Steel Tube, M.S. Black Tube, H.R. Plate, M.S. Plate/Pipe, Hot Strip, Mill Plate and other similar items. Show cause notice dated 07/11/2012 was issued for the period April, 2008 to March, 2011 invoking the extended period of limitation, as it appeared to revenue that total Cenvat credit of ₹ 1,98,136/- was not available f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 6563 Molasses Storage Tank 8438 7. MS Black Tube 73063090 1780 Process Piping 8438 8. MS Plate 72085210 711 Bagasse Carrier 8438 9. MS Plate 72085210 408 Boiler : 35 TON 8402 10. MS Plate 72085210 21662 Molasses Storage Tank 8438 11. MS Plate 72085210 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tems. It is further contended that the adjudicating authority gave a categorical findings in favour of the appellant by observing I find that the party have used iron and steel items in question in maintenance and repairs of different capital goods in the factory of manufacturer as such fall within the ambit of Rule 2 (a)(A) (iii) of CCR, 2004 and none of the items have been used for laying foundation and supporting structures for capital goods as it is obvious from the End-use submitted by appellant and certified by the Engineer of the unit and the verification report of the Range Officer, Gonda. Accordingly it was held that the appellant is eligible to take Cenvat credit on the items in dispute. 3. Being aggrieved, the revenue car ..... X X X X Extracts X X X X X X X X Extracts X X X X
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