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TMI Blog2018 (2) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... ration in this case is regarding eligibility to avail CENVAT credit on MS structures, HR plates, angles, channels, beams, etc. The adjudicating authority has come to the conclusion that CENVAT credit availed by the respondent herein is incorrect and needs to reverse the said amount. On appeal, the first appellate authority, after considering the certificate given by the Chartered Engineer as to the consumption and usage of these items was towards rolling mill machinery and its accessories, which are used in the manufacture of excisable goods, set aside the impugned order and allowed the appeal. To come to such a conclusion, he relied upon the decision of the Tribunal in various cases. 4. Learned Authorised Representative submits that these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. I observe that the appellant procured various duty paid goods viz. MS Channels, HR plates, Coils, Beams, Pipes plates, etc. and the Cenvat credit on said goods was availed as Capital goods. The appellant used all these goods in the manufacturing of Rolling Mill Machinery & its Accessories and installed the same inside their factory for manufacture of excisable goods. There is no dispute that the said Rolling Mill Machinery & Accessories were installed and they are being used in the manufacture of finished excisable goods i.e. M.S. Flat and Bars on which appellant is paying Central Excise Duty. The said goods were essential for the manufacture of Rolling Mill Machinery and its accessories, which in turn was essential for manufacture of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible for Cenvat credit as storage tank is specified as capital goods under Rule 2(a)(A)(vii) of Cenvat Credit Rules, 2004. [para 5] iii) Suguna Metals Pvt. Ltd. v. Commissioner of Customs, Central Excise & Service Tax Hyderabad-I 2016 (339) ELT 119 (Tri. - Hyd.) Cenvat credit - Capital goods - MS Plates, Channels, Joists, Beams, Angles, HR Coils, etc. used in fabrication of capital goods - Use of impugned goods in fabricating capital goods such as ladle, con-cast unit, oil tank, chimney, EOT crane and pollution control equipment established through certificate of Chartered Engineer as well as photographs - Issue of credit on these items no longer res integra in view of decisions in 2010 (255) E.L.T. 481 (S.C.); 2012 (280) E.L.T. 176 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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