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Padmavathi Ferrous Ltd. Versus CCE (Appeals) , Mysore

2017 (11) TMI 431 - CESTAT BANGALORE

CENVAT credit - HR plates, MS angles, GC sheets, joists etc. used for fabrication of workshop shed and erection of structural items - denial on the ground that these are neither inputs nor capital goods - Held that: - in the SCN, the Department has recorded the statement of Managing Director of the appellant who has stated that MS angles, HR plates, GC sheets, joists etc. are used for fabrication of various components namely Furnace shell, electrodes mantle, pressure rings, conveyor galleries / .....

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Judicial Member Shri Raghavendra B., Advocate For the Appellant Shri N. Jagadish, Superintendent (AR) For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dt. 20/03/2017 passed by the Commissioner(Appeals) wherein Commissioner(Appeals) rejected the appeal and upheld the order-in-original. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of High Carbon Ferro Manganese falling under Chapter 72 of CETA, 1 .....

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at credit availed on the said items is irregular inasmuch as these items are neither inputs nor capital goods. As the appellants did not reverse the irregular credit, show-cause notice was issued. Accordingly, the lower authority referring to the decision in the case of Bajaj Hindustan Ltd. Vs. CCE, Meerut [2012(284) ELT 565 (Tri. Del.)], Hon'ble Supreme Court decision in the case of Solid & Correct Engineering Works [2010(252) ELT 481 (SC)] and Board's circular No.58/1/2002-CX dt. 1 .....

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ard both the parties and perused the records. 4.1. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed contrary to the show-cause notice and also contrary to the binding judicial precedent on the same issue. He further submitted that the show-cause notice has been proposed to deny the credit on HR sheets, MS plates, channels, beams joists etc. in fabrication of furnace shell, electrodes mantle, pressure rings, conveyor gal .....

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d that the impugned order as well as the adjudication order travelling beyond the allegations in the show-cause notice cannot be sustained. In support of this submission, he relied upon the following decisions:- i. Metrochem Industries Ltd. Vs. CCE, Vadodara-I [2013(292) ELT 578 (Tri. Ahmd.)] ii. Global Energy Food Industries Vs. CCE, Ahmedabad [2014(300) ELT 298 (Tri. Ahmd.)] iii. Unioson Metal Ltd. Vs. CCE, Ahmedabad [2010(253) ELT 618 (Tri. Ahmd.)] iv. HPCL Vs. CCE, Mumbai [2011(269) ELT 422 .....

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redit on various iron and steel items used as components for capital goods or structural for support of capital goods is settled in favour of the appellant in the following decisions:- i. Suguna Metals Pvt. Ltd. Vs. CC,CE&ST, Hyderabad-I [2016(339) ELT 119 (Tri. Hyd.)] ii. Metrochem Industries Ltd. Vs. CCE, Vadodara-I [2013(292) ELT 578 (Tri. Ahmd.)] iii. Monnet Ispat & Energy Ltd. Vs. CCE, Jaipur [2015(330) ELT 711 (Tri. Del.)] iv. India Cements Ltd. Vs. CESTAT [2015(321) ELT 209 (Mad.) .....

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