TMI Blog2017 (4) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that: - identical issue came in the assessee own case M/s. Steel Authority of India Ltd. Versus CCE & Customs, Raipur [2016 (12) TMI 840 - CESTAT NEW DELHI], where it was held that Admittedly, 24 hours illumination of shop floors is essential requirement and as such, the role of these High Mast Lighting Equipment has to be recognized in the process of manufacturing activity. Refractory cement blocks, plates - Held that: - reliance was placed in the case of STEEL AUTHORITY OF INDIA LTD. Versus COMMR. OF C. EX., RAIPUR [2008 (4) TMI 94 - CESTAT, NEW DELHI], where it was held that credit on items used in manufacture of parts of capital goods which are further used along with capital goods, is allowed - however, ld. DR for the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011 to April, 2012. 2. The brief facts of the case are that during the period under consideration, the appellant was engaged in the manufacture of iron and steel items falling under Chapter 72 and 73 of the First Schedule to Central Excise Act, 1985 respectively. The appellant was availing the Cenvat credit on inputs and input services but the same were not allowed. Being aggrieved the appellant has filed the present appeal. 3. With this background, we have heard Shri Hemant Bajaj and Shri M.R. Sharma, ld. Counsels for the parties. 4. We have also perused the case laws and material available on record. We decide the issues as under: (I) Railway Track Material (Issue No. 1) 5. In the impugned order, para 5.3 deals with this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of goods and without the use of railway tracks, commercial production would be inexpedient. Railway tracks used in transporting raw materials and manufactured metals was considered as a handling system for raw materials and processed materials. Considering the principle and the final finding of the Hon ble Supreme Court in the above case, we find that the denial of credit to the appellant is not justifiable. In fact, the Tribunal applied the above principles laid down by the Hon ble Supreme Court in the appellant s own case in a bunch of matters reported as Tara Steels Ltd. 2016 (335) ELT 303 (Tribunal-Kolkata) and allowed the credit. It is also noted that after the decision of the Hon ble Supreme Court in Jayaswal Neco Ltd. (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fittings become part of civil structures and hence cannot be allowed credit will not stand close scrutiny. The various duty paid light fittings and fixtures were brought into the factory for installation, which is ultimately for proper illumination of the manufacturing of shop floors for 24 hours operation. To consider that these items have become immovable property is without any substance. As noted in the appellant s own case, such credit was allowed for the subsequent period by the Tribunal vide Final Order dated 28.6.2016. 9. By following our earlier order (supra), we set aside the impugned order in this regard and allow the claim of the appellant. (III) Refractory cement blocks, plates; (Issue No. 3) 10. This issue has de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order in its para 5.1. where the Cenvat credit of ₹ 32,77,255/- has been denied to the appellant. 14. After hearing both the parties, it is evident that the issue is covered by the ratio laid down by the jurisdictional High Court in the case of Ambuja Cements Eastern Ltd. Vs. CCE, Jaipur 2010 (256) ELT 690 (Chhattisgarh) which was followed by the Tribunal in the appellant s case (Steel Authority of India Vs. CCE 2016 (343) ELT 805 (Tri.-Del.). 15. By following our decision (supra), we set aside the impugned order and allow the claim of the appellant. (V) Steel Items beam falling under Chapter 72 and Misc. other items. (Issue No. 5 6) 16. Both issues have been dealt with in the impugned order in para 5.6. and 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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