TMI Blog2016 (2) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... ms used for fabrication/manufacture of capital goods are eligible for credit has been settled by various decisions - credit allowed - decided in favor of appellant. - E/27378/2013 - A/30216/2016 - Dated:- 23-2-2016 - Sulekha Beevi C.S. (Judicial Member) For the Appellant : R. Muralidhar, Advocate For the Respondent : S.P. Rao, Authorised Representative ORDER Sulekha Beevi C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants carried the issue in appeal and the Commissioner(Appeals) upheld the disallowance of credit on MS items. The appellants have thus filed the present appeal. 3. On behalf of the appellant, the learned counsel Shri R. Muralidhar submitted that the MS items were used for fabrication of capital goods. MS items were used for fabrication of dust collector system, belt conveyor system with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajasthan Spinning Mills [2010(255) ELT 481 (SC)] 2. India Cements Ltd. Vs. CESTAT, Chennai [2015(321) ELT 209 (Mad HC)] 3. CCE Vs. India Cements Ltd. [2014(310) ELT 636 (Mad HC)] 4. Monnet Ispat Energy Ltd. Vs. CCE, Raipur [2015(330) ELT 711] 4. Against this, learned AR vehemently opposed the contentions put forward by the learned counsel for the appellant. He supported the findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate which shows the details of use of the MS items. The flowchart gives the details of the capital goods used in the manufacturing process by the appellant. The Chartered Engineers certificate has not been considered by the authorities below. The issue whether MS items used for fabrication/manufacture of capital goods are eligible for credit has been settled by various decisions cited by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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