TMI Blog2018 (5) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, the Cenvat credit on items in question is admissible neither the penalty on appellant company nor on Managing Director is maintainable. Appeal allowed - decided in favor of appellant. - APPEAL Nos. E/427- 430/2010-EX[DB] - FINAL ORDER NOs. 70814-70817/2018 - Dated:- 7-12-2017 - Hon ble Mr. Anil Choudhary, Member (Judicial) And Hon ble Mr. Anil G. Shakkarwar, Member (Technical) Shri Aalok Arora (Advocate) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per : Anil Choudhary These four appeals are filed by the appellants-assessee Managing Director against Orders-in-Original No. 49-50/Commr./M-II/2009 dated 20/11/2009 Orders-in-Original No. 52-53/Commr./M-II/2009 dated 30/11/2009 both pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mr./M-II/2009 dated 30/11/2009 Apr-07 to July-07 1,30,42,029/- 1,30,42,029/- 4. E/430/2010- EX[DB] 52-53/Commr./M-II/2009 dated 30/11/2009 Personal Penalty - 10,00,000/- Vide two different show cause notices dated 26/27-07-2007 29-04-2008, the Revenue objected to taking of Cenvat credit on the aforementioned items on the ground that during scrutiny of ER 1 return along with RG 23C part-II (Entry Book of duty credit on Capital Goods) and RG-23A part-II (Entry Book of duty credit on inputs), submitted by the appellants for the aforementioned pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Aalok Arora says that the allegation of non-admissibility of credit on items of Iron Steel in the show cause notice is unsustainable as items have been used in fabrication installation of plant machinery. Further, show cause notice, states whereas during the course of scrutiny of ER-1 returns along with the RG 23C part-II submitted by the appellants for the period from July, 2006 to December, 2006 and April, 2007 to July, 2007 it has been noticed that the appellants have taken Cenvat credit on the items, more fully detailed in Annexure-A to the SCN by treating them as capital goods/inputs. Thus, it is evident that the Revenue came to know regarding taking of the credit from the returns and documents filed by the appellants. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 (349) E.L.T. 133 (Mad.). The above judgment has been affirmed by the Hon ble Supreme Court reported in 2017 (354) E.L.T. A 192-193. Therefore, he has pleaded the Cenvat credit on items involved are eligible for Cenvat credit. Further, stated that Cenvat credit is available even on supporting structures, fabricated in the factory of production which are essential to support the heavy machinery which are used for manufacture of Excisable goods. The learned Counsel further states that prior to amendment in Rule 2(k) of CCR by introducing Explanation-II to Rule 2 (k) with effect from 07/07/2009, to exclude Cement, Angles, Channels, CTV, TMT bars and other items used for construction of factory shed, building or layi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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