TMI Blog2016 (12) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... hat: - On perusal of the records, it is seen that the appellant has used the subject items for making moulds, erection of overhead crane, tracks for movement of goods, etc. The Department does not have the case that the subject items were used for laying foundation or construction of shed. The issue whether the subject items can be used for fabrication/manufacture of capital goods/parts/accesso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice was issued to them alleging irregular availment of credit of duty paid on MS beams, MS plates, flats, channels and angles etc. during the period 04/2007 to 11/2010. After adjudication, the original authority confirmed the demand of ₹ 2,49,989/- along with interest and imposed equal amount of penalty. In appeal, the Commissioner(Appeals) upheld the same. Hence the appellants are b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the appellant has not established with sufficient evidence as to what purposes the subject items have been used He contended that the credit has been rightly denied as per the provisions of law. 4. I have perused the records and heard the submissions made by both sides. is not disputed that the subject items were received in the factory of the appellant. The main contention of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ! goods. The Hon'ble High court of Madras relying on the said ratio held that MS items used for fabrication of machinery (India Cements case [2010T[OL-650-HC-MAD-CX]) is eligible for credit. Following the ratio therein, I hold that the appellant is eligible for the credit. The impugned order is, therefore, set aside and the appeal is allowed with consequential reliefs, if any, (Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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