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2016 (11) TMI 1097 - AT - Central ExciseCENVAT credit - structural steel used in the manufacture of final products cleared on payment of duty - rail, railway track materials and JO trucks - whether the appellants are eligible for the credit on duty paid on beams, columns, structures, fabricated columns used as inputs for manufacture of structures and cranes, which were removed on payment of appropriate duty? - the appellants could not produce relevant details with supporting documents in support of their claim for availment of cenvat credit - Held that: - Considering the detailed documents submitted by the appellant regarding duty paid clearances of the goods manufactured /fabricated in their factory using these M.S. Items and also the Department's view taken in the order mentioned above in the appellant's own case for the subsequent period, we find no justification for denial of credit on these items in the impugned orders. Regarding cenvat credit on rails, MBC concrete sleepers used in railway line, as mentioned above, the credit has been allowed to the appellant in subsequent orders. Reference can also be made to the order dated 25.02.2010 of the Commissioner (Appeals) in the appellant's own case, where credit has been allowed on railway, MBC concrete sleepers as inputs. Similarly, credit has been allowed on beams, angles, columns and rails used in the manufacture of capital goods, which are cleared on payment of duty. Admissibility of credit on JO trucks - Held that: - admittedly, the said trucks were used for transportation of raw materials within the factory premises. We have perused the technical write up and photographs of the said JO trucks. These are four wheeled industrial platform truck for horizontal movement of heavy material upto 2 MTs. These are basically material handling equipments operated within the premises of the factory. We note that the credit on such JO truck has been allowed by the Tribunal in the appellant's own case vide Final Order No.51754/2016 dated 5.5.2016. The said order also allowed cenvat credit in respect of railway track materials following the decision in the appellant's own case vide Final Order No.52840 of 2015 dated 9.9.2015. For JO trucks, reliance was placed on earlier decision in the appellant s own case vide Final Order No.52994 of 2015 dated 8.3.2015. The matter of eligibility of credit on various iron and steel items, railway track material, JO truck were subject of many earlier proceedings and the appellants have orders from the Tribunal admitting their eligibility. Considering these settled issues in favour of the appellant, we find that the impugned orders cannot be sustained. Accordingly, the impugned orders are set aside and the appeals are allowed.
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