TMI Blog2017 (9) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... and TOR Steel - Held that: - It is stated that Joist have been used in staging of Juice Sulphiter, Juice weighing scale and sugar beater. Joist have been uses as supporting structure of equipment in the factory of production but, not used in civil work admittedly. I hold that joist etc. also qualifies for Cenvat credit - Cenvat credit on MS rods/Jointing sheet, MS Channels, etc. used for erection of capital goods that is fabrication of structural to support various machines like crusher, kiln, hoppers, etc. is available, as without such structural support, machinery could not be erected and would not function - The other item TMT Flats bars is also held qualified for Cenvat credit. Appeal allowed - decided in favor of appellant. - Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar cane. They have taken Cenvat credit during the period April, 2005 to July, 2005. Vide show cause notice dated 22/06/2006, on the same issue for earlier period i.e. April, 2005 to May, 2005 another show cause notice No. 09/06 dated 27/04/2006 was also issued to the party, objection was raised as regards allowability on the aforementioned items. Vide common Order-in-Original, adjudicating authority disallowed the credit for ₹ 7,73,112/- and ₹ 12,24,227/-, he has also imposed a penalty of ₹ 10,00,000/-. 3. Being aggrieved, the respondent assessee preferred an appeal before Commissioner (Appeals) who set aside the Order-in-Original. Departmental appeal was also disposed off. 4. Being further aggrieved department is be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. It has been explained that MS Angles are used in enhancing the capacity and modification of dryer house equipment, namely sugar beater, hopper etc. These angles have also been used for staging and supporting structures of equipments, but not used as civil work. Accordingly, these angles, qualify as capital goods for Cenvat credit, Further MS Channels have been used in expansion and modification of dryer house equipments, namely sugar beater and hopper etc. to give support and strengthening the same. Admittedly, these goods have not been used as civil construction item. Thus, on these angles and channels Cenvat credit is allowable as inputs. I find that allowability for fabrication of supporting structures and foundation etc. have been h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) Aluminum Sheet qualified for Cenvat credit following the ruling of Dhampur Sugar Mills Ltd. C.C.E., Meerut reported at 2016 (344) E.L.T. 285 (Tri.- All.) . (c) Bagasse Carrier Chain qualified for Cenvat credit following the ruling of C.C.E., Lucknow Vs. Ramgarh Chinni Mills reported at 2010 (251) E.L.T. 139 (Tri.-Del.). (d) Forged Chain also qualified for Cenvat credit following the ruling of Rathi Steels and Power Ltd. Vs. C.C.E. reported at at 2015 (328) E.L.T. 9 (All.). (e) Jointing Gasket Sheet also qualified for Cenvat credit following the ruling of Dwarikesh Sugar Industries Ltd. Vs. C.C.E., Meerut reported at 2007 (220) E.L.T. 938 (Tri.-Del.). (f) Steam Metallic Packing is used as supporting structure equipme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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