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2016 (8) TMI 488 - CESTAT BANGALORE

2016 (8) TMI 488 - CESTAT BANGALORE - TMI - Cenvat credit - Steel items - MS channels, MS beams, MS angles, HR coils/sheets and MS Joists used for construction and maintenance of structures for supporting capital goods and for construction of gypsum shed used for storing gypsum - Held that:- in view of the ratio of Supreme Court decision in the appellant's own case where it was held that the goods which are used in construction of concrete structure and foundation on which the various heavy mach .....

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sed by the Commissioner (A) dated 27.10.2011 vide which the Commissioner (A) has upheld the order of Assistant Commissioner and rejected the appeal filed by Madras Cement Ltd., which is the appellant. In both the appeals, the issue involved is common and therefore both these appeals are disposed of by this order. The dispute in both these appeals relates to disallowance of CENVAT credit for MS channels, MS beams, MS angles, HR coils/sheets and MS Joists used for construction and maintenance of s .....

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peal No.E/238/2012, between February 2006 to December 2006, appellants have taken CENVAT credit to the tune of ₹ 1,59,161/- in respect of MS channels, MS beams, MS angles, HR coils/sheets and MS Joists for construction and maintenance of structure for supporting capital goods. In appeal No. E/239/2012, between February 2009 to April 2009, the appellants have taken CENVAT credit on capital goods to the tune of ₹ 24,187/- in respect of MS channels, MS beams, MS angles, HR coils/sheets .....

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ong with penalty and interest. The Assistant Commissioner vide his order dated 30.9.2010 confirmed the demand by denying the CENVAT Credit mainly relying upon the ruling of Larger Bench in the case of Vandana Global Ltd. vs. CCE. The Asst. Commissioner also imposed the penalty equivalent to CENVAT credit disallowed under Rule 15(2) of CENVAT Credit Rules besides ordering recovering of interest. Aggrieved by the said order, the appellant preferred an appeal before the Commissioner (A) and the Com .....

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Jawahar Mills Ltd. vs. CCE: 1999 (108) E.L.T. 47 (LB) and Balapur Industries Ltd. vs. CCE, Belgaum: 2002 (116) E.L.T. 312 (LB) and apex court ruling in the case of CCE, Jaipur vs. Rajasthan Spinning and Weaving Mills Ltd: 2010 (255) E.L.T. 481 (SC). He further submitted that the CENVAT Credit Rules relating to capital goods contemplate use of such goods in the factory of the manufacturer of the final products. In support of his submission, he has relied upon the following judgments: * Madras Cem .....

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(39) S.T.R. 726 (Guj.) * CESTAT, Hyderabad Final Order No. A/30120/2016 dated 19.1.2016 in the case of Madras Cements Limited vs. CCE, Hyderabad. 2.1 The learned counsel further submitted that CENVAT Credit on these goods was denied mainly on the basis of Larger Bench ruling in the case of Vandana Global Ltd. He also submitted that prior to the Vandana Global Ltd., various Benches of the Hon ble Tribunal had held that CENVAT credit was admissible for items used for fabrication of structures for .....

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nd in support of it, he relied upon the following decisions. * Saraswati Sugar Mills vs. CCE, Delhi-III: 2011 (270) E.L.T. 465 (S.C.) * Bajaj Hindusthan Ltd. vs. UOI: 2013 (295) E.L.T. 20 (All.) * CCE, Ghaziabad vs. Rathi Steel & Power Ltd.: 2015 (321) E.L.T. 200 (All.) 4. I have heard the learned counsels for the parties and perused the materials on record. The issue in this case is whether the steel items viz., MS channels, MS plates, MS Rod sheets used for fabrication of supporting struct .....

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