9911796707
TMI Blog2017 (7) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... Tripathi Assistant ( AR ) for Respondent ORDER Per: Anil Choudhary The issue in these appeals is allowability of Cenvat Credit on items like M.S. Rounds, Structure Parts, Shrinkomp, G.I. Structures, etc. 2. The brief facts are that the appellant is a sugar factory engaged in manufacture of Sugar and Molasses and Chemicals. The appellant availed Cenvat Credit on inputs and capital goods. A sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay interest and also penalty of Rs. 2,41,314/- was imposed under Rule 15 of CCR read with section 11 AC of the Act. Penalty of Rs. 10,000/- was also imposed on Shri Amit Sharma, DGM Commercial. Being aggrieved the appellant preferred appeal before learned Commissioner (Appeals) who have been pleased to allow the appeal in part and have set aside the penalty imposed on the appellant company, obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /parts of the capital goods which were fabricated out of the impugned items. The learned counsel points out from the reply to the show cause notice that they had given the specific use of each and every item, disputed vide the show cause notice. So far the items in dispute before this Tribunal, she explains " (i) So far M.S. Round is concerned, these items are actually Globe valve, Round and S.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 170 TPH Boilers. Without these supporting parts/structure the boiler cannot be built upon and operated. This is an essential component of the boiler. (iv) G.I. Structures: Rs. 50,184/- The G.I. Structures are fitted to the exhaust pipe line of 30 M.W. Turbine with nuts and bolts and spring washer. This is an essential part to run the Turbine. (v) Unalloyed Cold Rolled Coil: Rs. 1,45,226/-. Thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. Having considered the rival contentions I find that the items in dispute are either components of capital goods or inputs which have been used in manufacture of capital goods which are further used in the factory of the appellant for manufacture of dutiable goods like sugar and molasses etc. Accordingly, I hold that the appellant is entitled to Cenvat Credit on the items in dispute. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
