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2017 (4) TMI 744 - AT - Central ExciseCENVAT credit - Railway Track Material - Lighting equipment, fittings and fixtures - Refractory cement blocks, plates - Welding Electrodes under Chapter 8311 - Steel Items beam falling under Chapter 72 and Misc. other items - Held that: - the identical issue has come up in the assessee’s own case for the earlier period M/s. Steel Authority of India Ltd. Versus CCE & Customs, Raipur [2016 (12) TMI 840 - CESTAT NEW DELHI], where it was held that The railway track is part and parcel of material handling system integrally connected with the production on movement of dutiable goods - credit allowed. Lighting equipment, fittings and fixtures - Held that: - identical issue came in the assessee own case M/s. Steel Authority of India Ltd. Versus CCE & Customs, Raipur [2016 (12) TMI 840 - CESTAT NEW DELHI], where it was held that Admittedly, 24 hours illumination of shop floors is essential requirement and as such, the role of these High Mast Lighting Equipment has to be recognized in the process of manufacturing activity. Refractory cement blocks, plates - Held that: - reliance was placed in the case of STEEL AUTHORITY OF INDIA LTD. Versus COMMR. OF C. EX., RAIPUR [2008 (4) TMI 94 - CESTAT, NEW DELHI], where it was held that credit on items used in manufacture of parts of capital goods which are further used along with capital goods, is allowed - however, ld. DR for the department submits that facts of the earlier order (supra) are quite different - issue remanded to the adjudicating authority to decide the same de novo - matter on remand. Welding Electrodes under Chapter 8311 - Held that: - the issue is covered by the ratio laid down by the jurisdictional High Court in the case of Ambuja Cements Eastern Ltd. Vs. CCE, Jaipur [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], where it was held that welding electrodes used in repair and maintenance of plant and machinery are inputs as defined under Rule 2(g) defined in the rule, and thus entitled for cenvat credit - credit allowed. Steel Items beam falling under Chapter 72 and Misc. other items - Held that: - no detailed reasons given in the impugned order pertaining to the denial of Cenvat credit in question. Hence, we set aside the impugned order pertaining to these items and remand the matter to the adjudicating authority to decide the same de novo - matter on remand. Appeal allowed - decided partly in favor of appellant and part matter on remand.
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