TMI Blog2013 (1) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... ation – Penalty u/s 11AC Held that:- Following the decision in case of HINDUSTAN ZINC LTD. (2006 (5) TMI 44 - HIGH COURT RAJASTHAN) that the appellants are entitled to avail Cenvat credit on Non-Alloy Steel Bars, H.R.S.S. Plates and S.S. Plates, which are being used for repair of machinery in their workshop. As these items were not used for constructing support structures, therefore CENVAT cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J. REPRESENTED BY : Shri J. Shankar Raman, Advocate, for the Appellant. Shri Parmod Kumar, SDR, for the Respondent. [Order]. By way of this appeal, the appellants are challenging the denial of Cenvat credit availed by them on the following items, namely, Non-Alloy Steel Bars, H.R.S.S. Plates, S.S. Plates, Steel doors Corrugated Roof Sheets by the lower authorities on the premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory, therefore, they are entitled for Cenvat credit as per the decision of the Hon ble High Court of Rajasthan in the case of Union of India v. Hindustan Zinc Ltd. reported in 2007 (214) E.L.T. 510 (Raj.). 3. On the other hand, the learned DR opposes the contention of the learned counsel and relied on the decisions of Vandana Global Ltd. v. Commissioner of Central Excise, Raipur reported in 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support structures. As such, the arguments advance by learned DR on these items is not sustainable. In view of this observation, the appellants are entitled to avail Cenvat credit on Non-Alloy Steel Bars, H.R.S.S. Plates and S.S. Plates, which are being used for repair of machinery in their workshop as held by the Hon ble High Court of Rajasthan in the case of Hindustan Zinc Ltd. (supra). As rega ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
