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Rayen Steels (P) Ltd. Versus CCE (Appeals) , Mysore

2017 (11) TMI 432 - CESTAT BANGALORE

CENVAT credit - MS angles, plates, channels, joists etc. used for fabrication and erection of structures, fabrication of bunkers, fabrication of columns to support two or more MS beams etc - denial on the ground that the appellant has failed to prove the actual usage of the material for fabrication of various components - Held that: - in the case of Suguna Metals Pvt. Ltd. [2016 (1) TMI 1167 - CESTAT HYDERABAD], the Tribunal in similar circumstances has allowed the CENVAT credit - further, the C .....

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Dated:- 30-10-2017 - Shri S.S Garg, 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. 14/03/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of spo .....

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ared that the credit availed on the said items is irregular inasmuch as these items are neither inputs nor capital goods. Accordingly, the lower authority referring to the Hon ble Supreme Court decision in the case of Saraswathi Sugar Mills, has held that the credit availed on the said items is irregular and ordered for recovery of the same besides demanding interest and imposition of penalty on the appellant. Aggrieved by the Order-in-original, the appellant filed appeal before the Commissioner .....

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hat the impugned order is not sustainable in law as the same has been passed contrary to the allegation in the show-cause notice. He further submitted that the impugned order is contrary to the binding judicial precedent on the same issue. He further submitted that the show-cause notice has proposed to deny the credit on the allegation that HR sheets, MS plates, channels, joists, beams etc. used in fabrication of support structure for bunkers, kiln and pollution control equipment which are embed .....

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travelled beyond the allegations in the show-cause notice and the same cannot be sustained. In support of his submissions, 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 (Tri. Mumbai)] v. India Cements Ltd. Vs. CCE, Tr .....

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d that the issue of availment of credit 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 .....

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erein it has been mentioned that as per the certificate, it is seen that 1063.601 MT of structural items have been used in the manufacture / fabrication of kilns, conveyors and pollution control equipments, which are rightly eligible for Cenvat credit. Further the CENVAT credit attributable to 81.321 MT of structural items used in the fabrication of Bunker has been denied. 5. On the other hand, the learned AR defended the impugned order and submitted that the appellant has failed to satisfy both .....

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