TMI Blog2013 (1) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT Credit - against revenue. - Civil Miscellaneous Appeal No.3101 of 2005 & C.M.P.No.16107 of 2005 - - - Dated:- 13-12-2012 - Mrs. CHITRA VENKATARAMAN And Mr. R.KARUPPIAH, JJ. For Petitioner : Mr.K.Mohana Murali, SCCG For Respondents : Mr.C.Saravanan - R1 JUDGMENT (Judgment of the Court was delivered by CHITRA VENKATARAMAN,J .) This Civil Miscellaneous Appeal filed as against the order of the CESTAT was admitted by this Court on the following substantial question of law: "Whether the Tribunal is correct in holding that structural steel items viz., M.S.Plates, Angles, Channels and HR Sheets used for civil construction activity, are capital goods eligible for credit in terms of Rule 57Q as it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were parts/components or accessories of eligible capital goods, the Commissioner rejected the plea. Aggrieved by the same, the appellant filed an appeal before the CESTAT. 4. Following the decision in a similarly placed assessee's case reported in 2002 (147) ELT 205 (Adarsh Industries Vs. CCE Mumbai VII); 2001 (44) RLT 529 (Madras Aluminium Corporation Ltd. Vs. CCE) and Order No.1588 of 2001 dated 1.8.2001 in the case of the very same assessee on MS Plates, the Tribunal upheld the contention of the assessee on MODVAT Credit, holding that the impugned goods are capital goods entitled to credit under Rule 57Q of the Central Excise Rules and thereby allowed the appeal. Aggrieved by this, the present appeal has been filed by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee's own case reported in AIT-2011-358-HC (The Commissioner of Central Excise V. M/s.India Cements Limited) had been appealed against, as of today, there are no details; in any event, the fact herein is that the Revenue does not controvert the facts found by the Assistant Commissioner that the impugned goods were used for fabrication of structurals to support various machines like crusher, kiln, hoppers, pre-heaters conveyor system etc. and that without these structurals, the machinery could not be erected and would not function. 9. In the decision reported in AIT-2011-358-HC (The Commissioner of Central Excise V. M/s.India Cements Limited), pointing out to Rule 57Q and the interpretation placed by the Apex Court in the decision repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from the facts found by the Authorities below in the case on hand, we have no hesitation in rejecting the Revenue's appeal, thereby confirming the order of the Tribunal. 12. Learned standing counsel appearing for the Revenue pointed out that the Tribunal had merely passed a cryptic order by referring to the earlier decisions. We do not think that this would in any manner prejudice the case of the Revenue, given the fact that on the identical set of facts, the assessee's own case was considered by this Court and by following the decision reported in 2010 (255) E.L.T.481 (Commissioner of Central Excise Jaipur V. Rajasthan Spinning Weaving Mills Ltd.) , the Revenue's appeal was also rejected. In the circumstances, this Civil Miscellaneou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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