TMI Blog2015 (8) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon’ble Madras High Court [2014 (10) TMI 637 - MADRAS HIGH COURT] squarely applies to the present case and the decisions relied on by the learned AR for Revenue are not applicable to the present case. Respectfully following the judgment of the Hon’ble Supreme Court [2006 (11) TMI 551 - SUPREME COURT OF INDIA] and the Hon’ble High Court of Madras, I hold that the appellants are eligible for CENVAT credit on MS Steel plates, channels, angles, welding electrodes, storage racks which are used for manufacture of various capital goods and also parts and components which are used in the capital goods. Accordingly, the impugned orders are set aside - Decided in favour of assessee. - Appeal Nos. E/505, 506 & 526/2012 - Final Order No. 40995 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after 7.7.2009 they are not taking any CENVAT credit of inputs used for construction of plant and immovable property. He referred to the definition of input under CENVAT Credit Rules, 2004 prior to the amendment as well after 1.4.2011. He further submits that the Bangalore Bench of this Tribunal, in the appellant s own case vide Final Order dated 23.6.2015, allowed the credit on welding electrodes, MS angles, etc. He relied on the following decisions:- (a) Union of India Vs. Hindustan Zinc Ltd. 2007 (214) ELT A115 (SC) (b) CCE Vs. CESTAT, Chennai 2014 (309) ELT 71 (Mad.) (c) CCE Vs. India Cements Ltd. 2009 (238) ELT 411 (Mad.) (d) Banco Products (India) Ltd. Vs. CCE 2009 (235) ELT 636 (Tri. LB) He submits that the entire peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the period from March 2010 to June 2010 in respect of Appeal Nos. E/505 506/2012 and for July 2010 to December 2010 in respect of Appeal No.E/526/2012. As seen from the worksheet enclosed to the paper book at page 181, I find that each and every item and their quantity, usage has been listed out. The steel plates, angles are used for fabrication of raw mill hooper, fabrication of belt conveyor systems, fabrication of transfer tower, parts of boiler, fabrication of grating material for belt conveyor bottom etc. Further, as per the capital goods are concerned, they are used as parts and components. I find that the Bangalore Bench of this Tribunal vide Final Order No. 21413 21414/2015 dated 23.6.2015, in the appellant s own case, allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of duty paid on capital goods used by the manufacturer of specified goods. The Tribunal had relied on assessee s own case reported in 2001 (136) E.L.T. 182 (Tribunal-Chennai), (MALCO v. CCE, Coimbatore). The said order deals only with 57A of the Central Excise Rules, where many of the inputs were considered for credit. Therefore, the Tribunal is correct in holding that the inputs are used directly or indirectly for the manufacture of final product as per Rule 57A of the Central Excise Rules during the relevant period. 19. Therefore, we are of the considered view that the assessee is entitled for credit for the above said items and the substantial questions of law are answered in favour of the assessee. 20.In the result, appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
