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2016 (1) TMI 1179 - CESTAT HYDERABAD

2016 (1) TMI 1179 - CESTAT HYDERABAD - TMI - CENVAT credit - MS ingots - Held that: - In the case of India Cements Ltd Vs CESTAT, Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT] the Hon’ble High Court has considered the issue and held that credit is admissible on MS items used for fabrication/erection of capital goods. Applying the ratio laid in the said judgment and on appreciation of the facts I am of the view that the impugned order does not call for any interference - appeal dismissed - decid .....

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2. The respondents are manufacturers of MS ingots. They avail Cenvat credit of duty paid on inputs and capital goods. A show cause notice dated 16-03-2011 was served upon them alleging wrongful availment of credit on MS items. After adjudication the original authority denied credit and ordered recovery of the same along with interest and imposed equal amount of penalty. 3. The learned AR reiterated the grounds of appeal and contended that the MS items forms part of capital goods and thus are eli .....

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lish how the impugned items were used in manufacture/fabrication of capital goods. On perusal of the records and considering the submissions it has to be mentioned that the Commissioner (Appeals) has thoroughly examined the documents furnished by respondents to establish their case. The respondents have produced the work order /quotation /purchase orders / photographs to substantiate their claim of use of the impugned items. The Commissioner (Appeals) after scrutinizing the documents has held in .....

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