Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Dalmia Cement (Bharat) Ltd. Versus CCE, Trichy

2015 (8) TMI 1179 - CESTAT CHENNAI

Eligibility of CENVAT credit - Steel plates, angles, channels, parts, components and accessories of capital goods, welding electrodes and storage rack - penalty under Rule 15(1) of CENVAT Credit Rules, 2004 - Held that:- 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 use .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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. 40995-40997 / 2015 - Dated:- 19-8-2015 - Shri R. Periasami, Technical Member,J. For the Appellant : Shri .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

storage rack. The adjudicating authority disallowed the credit and also imposed penalty under Rule 15(1) of CENVAT Credit Rules, 2004. On appeal, Commissioner (Appeals) upheld the adjudication order and rejected the appeals. Hence the present appeals. 3. The learned counsel appearing for the appellants submitted a written synopsis and explained each of the products i.e. steel plates, MS Flats, angles, welding electrodes are used for fabrication of RAW Mill Hooper. Similarly, welding electrodes .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rred 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 4 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ts that as per the definition prior to 31.3.2011, MS sheets, flats, welding electrodes, CTD Bars are not eligible for input credit and these inputs are not used in or in relation to manufacture of the final product. He relied on the decision of the Larger Bench of the Tribunal in the cases of Jaypee Rewa Plant Vs. CCE, Raipur 2003 (159) ELT 553 (Tri. LB) and Vandana Global Ltd. Vs. CCE, Raipur 2010 (253) ELT 440 (Tri. LB) for denial of credit on welding electrodes and for steel structures. He al .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the documents, the appellants have taken CENVAT credit on the parts and accessories of capital goods 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 c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

teel sheets used for manufacture of components, parts and accessories. The Hon ble Madras High Court in the case of CCE Vs. CESTAT (supra) dismissed the Revenue s appeal and upheld the order passed by the Tribunal dated 18.1.2005. The relevant paragraphs are reproduced as under:- 16.As far as item Nos. (v), (vi), (vii), (viii), (ix)? and (x) MS Plates various sizes, Oxygen Gas, Acctyne gas, MS Welding electrodes, Aluminium Welding wire and CI Welding wire are concerned, these inputs were under t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version