TMI Blog2015 (10) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... lding boxes for smooth running of the machinery. It is also stated that the actual manufacturing process is carried out by Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces. It is apparent from the report and the certificate that these items were used as components of the machinery for manufacturing of casting. - it is clearly evident from the records that these items were used as components of Match Plates, Moulding Boxes, Sand Mixers, Conveyor and Furnaces used in the manufacture of final product casting. As the items are used as components, the Appellants are eligible to avail CENVAT Credit thereon. - impugned order is not sustainable - Decided in favour of assessee. - Appeal No.E/1404/2011 - Order No. A/10275 / 2015 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs Commissioner of Central Excise, Trichy - 2013 (296) ELT 513 (Tri-Che.). He also relied upon the decision of Honble Supreme Court in the case of Commissioner of Central Excise, Jaipur Vs Rajasthan Spinning Weaving Mills Ltd - 2010 (255) ELT 481 (SC). It is submitted that the demand is barred by limitation as the Appellant disclosed the availment of credit in their statutory records, CENVAT account. 3. On the other hand, the learned Authorised Representative on behalf of the Revenue, reiterates the findings of the Commissioner (Appeals). He particularly drew the attention of the Bench to the relevant portion of the impugned order. He submits that there is a contradiction in the submission of assessee, as, on one hand, it is stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit. The Tribunal in the case of India Cements Ltd Vs Commissioner of Central Excise, Trichy (supra), following the decision of Hon ble Supreme Court in the case of Commissioner of Central Excise, Jaipur Vs Rajasthan Spinning Weaving Mills Ltd (supra), held as under:- 7. In the present? case, it is seen that the items in question were used in the erection of various machineries such as, - new additional Electrostatic Precipitator for raw mill project, additional fly ash handling system, MMD crusher etc. for the Dry Process Cement Manufacturing Plant. It is evident that MS Angles, MS Beams, MS Channels etc. were used in the erection of machineries it become component of the same, which are integral part of Dry Process Cement Manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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