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M/s. Panyam Cements & Mineral Inds. Ltd. Versus CC, CE&ST, Tirupati

2016 (12) TMI 17 - CESTAT HYDERABAD

CENVAT credit - TMT bars / MS bars / TOR steels etc. - construction of RCC (Reinforced Cement Concrete) structures which are cement pillars / columns required for installation of machinery in the course of expansion/modernization of their factory by enhancing the capacity of production - Held that: - the subject items have been used for making supporting structures, parts, accessories for capital goods which are highly essential for carrying out the manufacturing process in the factory. Further .....

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of inputs is applicable retrospectively as laid by Larger Bench of this Tribunal in the case of Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - following the ratio laid in the above judgments, I hold that the denial of credit is unjustified. - The availment of credit wrongly by taking 100% credit in the same financial year - Held that: - taking note of the fact that the appellant is eligible for balance 50% of credit in the subsequent year though wrongly availed in the same .....

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osed off - decided partly in favor of appellant. - Appeal No.E/2667/2012 - FINAL ORDER No.A/30872/2016 - Dated:- 9-9-2016 - Ms. Sulekha Beevi, C.S., Member (J) Shri P. Rosi Reddy, Advocate for the appellant. Shri Gunaranjan, Superintendent(AR) for the respondent. [Order per: Sulekha Beevi, C.S.] The appellants are engaged in the manufacture of cement and are availing facilities of CENVAT credit on inputs and capital goods. It was observed by the Department that the appellants availed CENVAT cred .....

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vered Issue in brief 1. 01/03/2008 Rs.3,75,086/- ₹ 18,83,061/- 02/07 to 03/07 Irregular availment of CENVAT credit on capital goods. Excess credit taken the remaining in advance 2. 19/05/2008 Rs.4,53,056/- 06/07 to 09/07 and 12/07 to 02/08 Irregular availment of CENVAT credit on TM T bars / TOR steel rounds etc. 3. 07/05/2009 Rs.4,51,757/- 04/08 to 0708 Irregular availment of CENVAT credit on TM T bars / TOR steel rounds etc. 4. 17/08/2009 Rs.2,64,063/- 09/08 to 11/08 and 01/09 to 02/09 -d .....

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cause notice as well as the Order-in-Original that TOR bars etc. were used by appellant for construction of pillars / structures, the items mainly used by the appellants were only TM T bars and MS bars. That such MS items were used for fabricating supporting structures used for installation of pre-heater suction which is used in the manufacture of final product; that without these supporting structures for the capital goods, the process of manufacture in the factory cannot be carried out. He als .....

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AR Shri Gunaranjan reiterated the findings in the impugned order. He contended that the subject items used by the appellant included TOR bars which are generally used in construction activity only and that therefore the credit has been correctly denied. It is also submitted by him that the explanation introduced in the definition of inputs w.e.f, 07/07/2009 has retrospective application as held in the case of Vandana Global Ltd. [2010-TlOL-624-CESTAT-DEL-LB] and that therefore the denial of cred .....

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d/made using the MS bars/ TMT bars etc. They are conveyor belt, aerial rope, grinding media used in raw mills, pix v. belts, steel tube, process adaptor, etc. On going through the records, am satisfied that the subject items have been used for making supporting structures, parts, accessories for capital goods which are highly essential for carrying out the manufacturing process in the factory. Further the period involved is also prior to 07/07/2009. The issue whether credit can be availed on MS .....

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by Larger Bench of this Tribunal in the case of Vandana Global Ltd. (supra). The Hon'ble Apex Court in the case of CCE, Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd. [2010-TlOL-51-SC-CX] applying the user test, held that steel plates and MS channels used for fabrication of capital goods is eligible for credit. In Ramala Sahakari Chini Mills Ltd. Vs. CCE, Meerut-I [2016(334) ELT 3 (SC)], the Hon'ble Apex Court observed that the word include in the definition of 'input' i .....

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