TMI Blog2017 (8) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sheets etc. used for fabrication of capital goods as well as for repairing and maintenance of the capital goods, since supported by the evidence of Chartered Engineers Certificate are eligible to CENVAT credit - appeal allowed - decided in favor of appellant. - E/14160/2013, E/12844/2013 - A/11362/2017, A/11359/2017 - Dated:- 24-3-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri Rahul Gajera, Advocate For Respondent (s): Shri Sameer Chitkara, Authorised Representative ORDER Per: Dr. D. M. Misra This is an appeal filed against OIA No.SUR-EXCUS-002-APP-220-13-14 dated 10.10.2013 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Surat-II. 2. Briefly stated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Lucknow - 2013 (292) ELT 394 (Tri.-Del.), Commissioner of Central Excise, Customs Service tax, Visakhapatanam-I Vs. Jindal Stainless Ltd. - 2016 (343) ELT 527 (Tri.-Bang.) and Sarjoo Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Lucknow - 2009 (248) ELT 559 (Tri.-Del.). 4. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). 5. Heard both sides and peruse the records. I find that the dispute centres around the eligibility of CENVAT credit on M.S. Angles, Channels, Beams, TMT Bars, CTD Bars H. R. Sheets etc., used for fabrication of capital goods and repairing and maintenance Service. I find that the issue has been recently considered by the Principal Bench at Delhi in Singhal Enterpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the case of Mundra Ports Special Economic Zone Ltd., 2015 (04) LCX0197 = 2015 (39) S.T.R . 726 (Guj.), wherein it was observed that the amendment made on 7-7-2009 cannot be held to be clarificatory and as such would be applicable only prospectively. 15. We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur v. Rajasthan Spinning Weaving Mills Ltd., 2010 (255) E.L.T. 481 (S.C.), wherein the Hon ble Supreme Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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