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Commissioner of CGST And Central Excise Versus Industrial Steel Rolling Mills

2018 (2) TMI 275 - CESTAT MUMBAI

CENVAT credit - MS structures, HR plates, angles, channels, beams, etc - Held that: - the appeal filed by the Revenue is now contradicting the factual matrix of the utilization of these items in the manufacture of rolling mill machinery and its accessories as, I find from the grounds of appeal the Revenue is not disputing the certificate issued by the Chartered Engineer which was produced before the first appellate authority - First appellate authority has held that Since the said Rolling Mill M .....

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lant : Mr. A.B. Kulgod For the Respondent : None ORDER This appeal is directed against Order-in-Appeal No.SK/111/TH-I/2017 dated 12/06/2017 passed by the Commissioner of Central Excise (Appeals), Mumbai I. 2. Heard the learned Authorised Representative. The respondent is unrepresented despite notice. Since the matter lies in a narrow compass I take up the appeals in the absence of any representation from the respondent. 3. The issue that falls for consideration in this case is regarding eligibil .....

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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 items are used by the respondent for construction of supporting structures for which CENVAT credit is not available. He would submit that similar issues have been remanded back to the lower authorities by this Tribunal. He also relies upon the provisions of Rule 2(k) of CENVAT Credit Rules, .....

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d and also followed the law as laid down by the Tribunal. The finding of the first appellate authority are very detailed in nature which I would like to reproduce: 7. The Certificate dated 17/11/2016 issued by M/s Shree Technical Consultants & Valuers, the Chartered Engineers, certifies that the appellant had purchased the disputed goods and produced/fabricated the Rolling Mill Machinery &its accessories, in their factory and that the said machinery are installed in factory as Capital Go .....

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ssories 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 excisable goods. Since the said R .....

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26 (Tri. - Mumbai)] Cenvat credit - MS angle and HR sheet - Use of, for fabrication of storage tanks - Entitlement to Cenvat credit on the MS angle and HR sheet - HELD : Storage tanks have been specified as capital goods and inputs used in the manufacture of capital goods are eligible for Cenvat credit - Thus, Cenvat credit cannot be denied on the MS angle and HR sheet - Rules 2(a) and 2(k) of Cenvat Credit Rules, 2004. [para 6] Appeal allowed. ii) Dhampur Sugar Mills Ltd. v Commissioner Of Cent .....

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