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TMI Blog2015 (12) TMI 1655X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate for the Respondent ORDER Per S K Mohanty : Revenue is in appeal against the impugned order dated 28.1.10 passed by Commissioner (Appeals) Customs and Central Excise, Raipur, wherein cenvat credit benefit has been extended to the respondent herein. 2. Ms. Kannu Verma Kumar, learned DR appearing for the appellant submits that the disputed goods are not confirming to either inputs or cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1378-CESTAT-BANG] 4. I have heard the learned Counsels for both the sides 5. Learned Commissioner (Appeals) while allowing the matter in favour of the respondent herein, has discussed the following: " I find that the appellant had first of all disputed that out of total demand of Rs. 16,33,998/- amount of Rs. 13,55,568/- pertains to capital goods. In support of the above contention the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the lower authority in the guise of structural items like MS plates, beams etc. Such denial of the credit on the aforementioned capital goods is not justified and accordingly, I set aside the demand of Rs. 13,55,568/- and 27532/- Education Cess confirmed against the appellant vide the impugned order-in-original. .... Regarding the credit taken on structural items such as MS channel, MS jois ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. are always required to make machines junctions smooth and without their help it is very difficult for any machines to run smoothly giving the desired production or result and thus these items are always linked with machinery used in the production of final products. Once it is established that these items are essential for production, smooth running, greater efficiency and better result becomi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to the manufacture of final product by the respondent. I find support from the decision cited by the learned advocate for the respondent that the disputed goods should be considered as capital goods /inputs for taking cenvat credit. In view of the above, I do not find any infirmity in the impugned order. Thus, the appeal filed by the Revenue is dismissed. (dictated and pronounced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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