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M/s. Monnet Ispat & Energy Ltd. Versus C.C.E. Raipur

2016 (11) TMI 1099 - CESTAT NEW DELHI

Denial of CENVAT credit - subject goods have been used for manufacturing supporting structures - Held that: - The matter stands covered by the Tribunal s order in the appellant's own cases M/s. Monnet Ispat & Energy Ltd. Versus Commissioner of Central Excise, Raipur [2016 (1) TMI 917 - CESTAT NEW DELHI] where it was held that the allegation in the show cause notice that steel items used by the appellant are neither components nor spares nor accessories is not sustainable. Applying the principle .....

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reya Dahiya (Advocate) for the Appellant Mr. Yogesh Agarwal, DR for the Respondent ORDER Per Ashok K. Arya 1. These two appeals are against Commissioner s two orders both dated 12.10.2009 whereunder the Cenvat Credit to the tune of ₹ 77,30,780 and ₹ 1,39,13,197 has been denied. 2. The Appellant has been represented by the ld. advocate, Ms. Shreya Dahiya and the Department has been represented by ld. AR, Sh. Yogesh Agarwal. 3. The advocate for the Appellant, based on appeal memoranda .....

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requirement of the sponge iron plant. The appellants have only availed credit on those iron & steel items, which are used for the fabrication and installation of components and accessories (above cement base) of the aforementioned machineries. The usage of the said items in the manufacture of capital goods have been certified by an independent Chartered Engineer. (iii) The said items in dispute being accessories/ parts of the said capital goods are duly covered in the definition of capital g .....

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der in the appellant s own cases vide Final Orders Nos. A/52567/2015 EX (DB) dated 03.08.2015 and A/52244/2016- EX (DB) dated 29.06.2016. Hon ble Supreme Court s decisions in the cases of Commissioner of C.EX., Coimbatore versus Jawahar Mills Ltd. 2001 (132) E.L.T. 3 (S.C.) and Commissioner or Central Excise Jaipur v/s Rajasthan Spinge Weaving Mills Ltd. 2010 (255) ELT 481 (SC) support the stand taken by the appellant. The Hon ble Madras High Court in case of India Cement Ltd. Vs CESTAT, Chennai .....

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ee, the Apex Court, while dealing with the issue in question, in Paragraph Nos. 7 and 8, held as follows : 7. In the present case, it is seen that the items in question were used in the erection of various machineries such as, - new additional Electrostatic Precipitator for raw mill project, additional fly ash handling system, MMD crusher etc. for the Dry Process Cement Manufacturing Plant. It is evident that MS Angles, MS Beams, MS Channels etc. were used in the erection of machineries it becom .....

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