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2015 (11) TMI 711 - AT - Central ExciseAvailment of cenvat credit - inputs such as OPC cement, MS plates, MS beam, MS Angle, MS channels, MS sheets, M.S. Flat, TMT Rod and TOR Rod which are used for the construction of their "Dry Process Cement Manufacturing Plant" - immovable property - Capital goods - Held that:- On an identical issue of the same appellant, this Tribunal in two different appeals had already allowed the appeals and the Revenue preferred C.M.As. against the Tribunal's order. The Hon'ble Madras High Court in both the orders in the case of CCE Trichy Vs India Cements Ltd. [2013 (1) TMI 5 - Madras High Court], and CCE & Service Tax Vs India Cements Ltd. - [2014 (7) TMI 881 - MADRAS HIGH COURT] had dismissed the Revenue's appeals - Madras High Court by relying their own order reported in [2014 (7) TMI 881 - MADRAS HIGH COURT] again dismissed the C.M.A. filed by Revenue and upheld the Tribunal's order. The Hon'ble High Court in a recent decision reported in [2015 (3) TMI 661 - MADRAS HIGH COURT] on an identical issue had allowed the C.M.A. filed by the very same appellant. - immovability is not a criteria for denial of cenvat credit, we hold that appellants are eligible for cenvat credit on the capital goods used in "Dry Process Cement Manufacturing Plant". Accordingly, the impugned order is set aside - Decided in favour of assessee.
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