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Commissioner of Central Excise Versus M/s. Monnet Ispat & Energy Ltd.

2016 (8) TMI 349 - CESTAT NEW DELHI

Cenvat credit - availability - duty paid on various iron and steel items used for fabrication of capital goods - Held that:- the issue stand covered by the recent decision of Hon'ble High Court of Gujarat in the case of Mundra Ports & Special Economic Zone Ltd. vs. CCE & Cus [2015 (5) TMI 663 - GUJARAT HIGH COURT] and by the precedent decision of same assessee's case. Therefore, in any case, even if the said items are held to be used as supporting structures, the cenvat credit cannot be denied. .....

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aned 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 power plants, conveyor system etc. The appellate authority after taking note of the various decisions of the Tribunal, held that the said items ar .....

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amp; Special Economic Zone Ltd. vs. CCE & Cus [2015 (39) STR 726 (Guj)] wherein the Larger Bench decision of the Tribunal in the case of Vandana Global Ltd. [2010 (253) ELT 440 ] denying the credit on the said items used as structurals does not stand agreed upon by the Hon ble High Court. Reference has also been made to Hon ble Madras High Court decision in the case of India Cements Ltd. vs. CESTAT, Chennai [2015 (321) ELT 209 (Mad)]. 5. As against the above, learned DR appearing for the rev .....

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ems 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 f .....

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ing with the applicability of the said judgment, in his written submissions as contended as under:- I respectfully disagree with this judgment. Cenvat credit of inputs is available if they are used in manufacture of goods and goods are required to be capable of being bought and sold in the market as held in numerous judgments of Hon ble Supreme Court but in the impugned case, Hon ble High Court allowed input credit of cement and steel for construction of jetties. Secondly, I respectfully disagre .....

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