TMI Blog2018 (2) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... hat too summarily, seems to be not in consonance of law. Further, receipt of goods and thereafter used for fabrication as per Chartered Engineer certificate is not contested but only contested on a point that the inputs do not fall under the category of capital goods and hence not eligible for cenvat credit, will not carry any further of the Revenue. Appeal allowed - decided in favor of appellant. - Appeal No: E/30087/2017 - Final Order No. A/30008/2016 - Dated:- 17-1-2018 - Mr. M.V. Ravindran, Member ( Judicial ) Shri P. Rama Krishna, Advocate for the Appellant Shri Guna Ranjan, Superintendent/AR for the Respondent ORDER [ Order Per : Mr. M. V. Ravindran ] 1. This appeal is directed against Order-in-Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of cement, it was submitted that cement is used for structural supports of the capital goods and the asbestos cement roofing sheets were used for covering the conveyers and not for other usage. He has also submitted that similar issue came up before the Hon ble High Court of Karnataka in the case of SLR Steels Ltd [2012(280)ELT 176(Kar.)] wherein their Lordships ordered that cenvat credit is eligible on cement and steel used in the manufacture of capital goods and before the Hon ble High Court of Madras in the case of Madras Aluminium Co. Ltd [2017(349)ELT 133(Mad.)] . In both the cases, Hon ble High Courts held their view in favour of assessee. It has been noticed that M/s Madras Aluminium Co. Ltd filed an SLP before the Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that cenvat shall not be eligible in respect of cement, angles, channels etc. used for construction of factory shed, building or laying foundation or making structures for support of capital goods. 5. On careful consideration of the submissions made by both sides and perused the records, I find that availment of cenvat credit of ₹ 27,604/- on cement which was used for foundation is ineligible in the case in hand and to that extent, the impugned order is tobe upheld and appellant is required to reverse the amount alongwith interest if not done so. 6. As regards other items like cement, HR plates, Angles, Channels, Beams, chequered plates and asbestos Cement Products (roofing sheets), I find that appellant have been producing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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