TMI Blog2016 (8) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... Archana Wadhwa, Member (Judicial) And Hon'ble Mr. V Padmanabhan, Member (Technical) Shri Yogesh Agarwal, AR for the Appellants Ms Shreya Dhaiya Shri L.P.Asthana, Advocates for the Respondent ORDER Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. We have heard Shri Yogesh Agarwal, leaned DR appearing for the Revenue and Shri Shreya Dhaiya, learned advocate appearing for the respondents. 3. On going through the impugned order, we find that the dispute relates to availability of Cenvat credit of duty paid on various iron and steel items used by the respondents for fabrication of various capital goods like kilns, electrification and po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese capital goods and they are not supporting structures for the capital goods, whereas in the instant case MS rods and other iron and steel items have been used for supporting structures of various parts of kilns. As such, he submits that the steel items used for the parts of kilns. As such, he submits that the steel items are used for construction of support structures or foundations for installation of the machines cannot said to be covered by the earlier decision of the Tribunal. 6. We do not agree with the above submissions of the learned DR. Having gone through the earlier order in the case of Monnet Ispat Energy Ltd., we find that the Tribunal was dealing with the identical issue of use of various iron and steel items for fabr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t he does not agree with the same. It is expected from a person dealing in the field of law that they are aware of the hierarchy system of the Judiciary. Any decision of the Higher Courts are applicable and are required to be followed by the Courts working under the Higher Appellate Forum. The issue having been decided by the Hon ble High Court, it was not open to the learned Departmental Representative to forward an argument to the effect that said decision of the Hon ble High Court is wrong and he does not agree with the same. Needless to say that the law declared by the High Courts are binding on the lower Courts and Tribunals admittedly being a Court working under the High Court, the declaration of law has to be accepted and being of b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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