TMI Blog2018 (1) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri. S. B. Sharma Shri Rajesh Sharma, Advocate for the Appellant Shri. H. S. Abadin, A.C. (AR) for the Respondent ORDER Per Shri P. K. Choudhary Briefly stated the facts of the case are that M/s Singhal Enterprise (P) Ltd, the assessee is engaged in the manufacture of Sponge Iron classifiable under Chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985. Five Show Cause Notices were issued alleging that the assessee wrongly availed CENVAT Credit on various iron Steel items namely M. S. Channel, M. S. Angle, H.R. Plates etc, during the period from March 2005 to March 2010. The Adjudicating Authority confirmed the demand of CENVAT Credit of ₹ 33,53,040/- alongwith interest and imposed equal penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the machinery, equipment etc. are installed which is required for manufacture of Sponge Iron. Without these materials, erection of plant would not be possible. 5.9. It is obvious that the impugned structures cannot be self standing and would require some support and anchoring to the ground for them to function. As I peruse from the impugned OIO, I see that he Adjudicating Authority has invoked certain quasi-judicial/judicial position to reject the impugned claims made by the Appellant. This will not suffice by itself. As laid out in the rulings cited in para/s above, facts have to distinguished and applied to the impugned facts and circumstances of each case. I do not see any such findings in the impugned OIO that distinguish the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Power Ltd. reported in 2015 (330) ELT 708 (Tri.-Del.). (ii) Singhal Entt. Pvt. Ltd., Vs. Commissiner of Central Excise 2016 (341) ELT 372 (Tri.-Del.). (iii) Commissioner of Central Excise Vs. SPS Steel Power Ltd. vide CESTAT Final order No. 76328/2017 dated 12.07.2017. (Appeal No. E/232/2007). (iv) M/s Sree Metalicks Ltd., Vs. Commissioner of Central Excise S. Tax, BBSR vide CESTAT Final Order No. FO/A/77194/2017 dated 31.08.2017 (Ex. Appeal No. 408/2009). (v) Indian Metals Ferro Alloys Ltd. Vs. Commissiner of Central Excise S. Tax, BBSR vide CESTAT Final Order No. FO/77462/2017 dated 11.08.2017 (Appeal No. E/71332/2013-SM). (vi) Commissioner of Central Excise Vs. Vishal Metalicks Pvt. Ltd. vide CESTAT Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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