TMI Blog2017 (12) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... 1268/2017-SM - 22855/2017 - Dated:- 21-11-2017 - Shri S.S Garg, Judicial Member G. Basavaraj, Shri Raghavandra, Adv. For the Appellant Shri M Saran, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 24.05.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are holding Registration Certificate No.AADFH2310KXM001 and are engaged in the manufacture of sponge iron falling under chapter 72 of CETA, 1985. The appellants are availing the benefit of cenvat credit of duty paid on input/input services and capital goods. It was noticed during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods as defined under Rule 2(A) of CCR Rule 2004. He further submitted that however the impugned order having accepted that the credit cannot be denied on the ground of immovability, has denied the credit on the ground of non-production of document which was not the allegation raised in the show cause notice. He further submitted that the impugned order as well as the adjudicating order has travelled beyond the show cause notice and cannot be sustained. For this submission, he relied upon the following decisions: Bharat Aluminium Co. Ltd. Vs. CCE., Raipur - 2008 (228) ELT 445 (Tri.-Del); Unitech Machines Ltd. Vs. CCE ST., Meerut-I - 2015 (329) ELT 860 (Tri.-Del.); Commissioner Vs. Reliance Ports Terminals Ltd. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings of the impugned order. 6. After considering the submissions of both the parties and perusal of material on record and the judgments cited by the Counsel for the appellant, I am of the considered view that this issue has been considered by the Madras High Court in the case of India Cements Ltd., wherein it has been held that the assesse is entitled to avail CCR on various iron and steel items which are used as components for capital goods or for structure support of capital goods which is embedded to earth and thus becoming immovable property. 7. By following the ratios of the above said decisions, I am of the opinion that the impugned order is not sustainable in law and therefore I set aside the same and allow the appeal of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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