2014 (3) TMI 343

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....nd availed CENVAT credit on iron and steel products used in fabricating and erecting one crusher plant, one diesel generating set and one conveyor system in their factory premises. Original authority disallowed the CENVAT credit of Rs. 14,39,265/- and demanded the same and also imposed penalty. Commissioner (Appeals) set aside the adjudication order and allowed the appeal filed by the respondent holding that the respondent are eligible to avail credit on all the items used in the manufacture of capital goods which are used in the manufacture of final product, cement. Hence, the Revenue filed the appeal before the Tribunal. For the purpose of proper appreciation, the relevant portion of the Final Order of the Tribunal is reproduced below :- ....

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....inasmuch as fabricating and erecting of crusher plant and diesel generating set in their factory premises was held to be supporting structure, which was not considered by the Tribunal. It was also submitted that the Tribunal's order is a non-speaking order. 6. On the other hand, the learned counsel for the respondent drew the attention of the Bench to the grounds of appeal filed by the Revenue. He submits that the issue of denial of inadmissible credit was not taken up by the Revenue in the grounds of appeal. He further submits that the Tribunal followed the decision of Himdari Chemicals & Industries Ltd. v. Commissioner of Central Excise, Kolkata-IV reported in 2007 (219) E.L.T. 568 (Tri.-Kolkata), which is squarely applicable to the....