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2015 (8) TMI 1179 - CESTAT CHENNAI

2015 (8) TMI 1179 - CESTAT CHENNAI - TMI - 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 th .....

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RT 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. 40995-40997 / 2015 - Dated:- 19-8-2015 - Shri R. Periasami, Te .....

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es of capital goods, welding electrodes and 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 .....

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on 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) .....

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findings of the authorities below and submits 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 .....

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ectrodes, storage racks etc. On perusal of 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 fabricatio .....

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n Zinc Ltd. (supra) has allowed credit on steel 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 wi .....

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