TMI Blog2016 (7) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... e disputed inputs viz.,M.S. Angle, MS Channels, CTD Bars, Joists, Flats, Plates, HR Coils, Fish Plates, Aluminium Sheets in Coils, etc. for fabrication of components and accessories viz., Klin, Cooler or Material Handling Systems within the factory premises as capital goods/components/accessories of capital goods for the manufacture of Sponge Iron in the Appellants manufactory in as much as the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 007 (7) TMI 166 - CESTAT, BANGALORE). - Decided in favour of assessee. - Central Excise Appeal No. 968 of 2009 - Final Order No. 54016/2015 - Dated:- 10-11-2015 - Mr. S.K. Mohanty, Judicial Member Shri G.R. Singh, A.R. for the appellant Ms. Shreya Dahiya, Advocate for the respondent ORDER Per S. K. Mohanty Revenue is in appeal against the impugned order dated 18.2.2009 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 15. It is thus evident from the aforesaid propositions that the Appellant is entitled to avail Cenvat Credit on the disputed inputs viz.,M.S. Angle, MS Channels, CTD Bars, Joists, Flats, Plates, HR Coils, Fish Plates, Aluminium Sheets in Coils, etc. for fabrication of components and accessories viz., Klin, Cooler or Material Handling Systems within the factory premises as capital goods/com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Zinc Ltd. -Vs.- Union of India, reported in 2008 (87) ELT 563 (Raj.) and the decision of this Tribunal in the case of Mangalore Refinery Petrochem Ltd., reported in 2008 (221) ELT 567 (Tri.-Bang.). 6. In view of the fact that the ld. Commissioner (Appeals) has recorded the detailed findings in favour of allowing Cenvat benefit on the disputed goods, supported with the authoritative judicial p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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