TMI Blog2018 (5) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... Ports & SEZ Limited [2015 (5) TMI 663 - GUJARAT HIGH COURT], where it was held that these items are inputs and Central Excise duty paid on these inputs are eligible for availment of CENVAT credit under rule 2(k) of CENVAT Credit Rules, 2004, prior to 07.07.2009. Appeal allowed - decided in favor of appellant. - E/2103/2012, E/2349/2012, E/22688/2014 - FINAL ORDER No. A/30453-30455/2018 - Dated:- 19-2-2018 - Mr. M V Ravindran, Member (Judicial) and Mr. C J Mathew, Member (Technical) Shri Rajesh Chander Kumar, B. Venugopal, Y. Srinivasa Reddy, Advocates for the Appellants. Shri Govindappa Hemanth, Superintendent /AR for the Respondent. ORDER [Order per: M V Ravindran, Member (Judicial)] These three appeals fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led are not inputs as well as capital goods and being used for fabrication of various machineries and supporting structures embedded on earth are not excisable goods. 5. In appeal No. E/2349/2012, the appellants therein have availed CENVAT credit on steel items for fabrication of various machineries in the factory premises during the period March 2009 to June 2009 which was denied to appellant on the same grounds relying upon the decision of Larger Bench of Tribunal in the case of Vandana Global Limited. The appellants had defended the case by stating that these materials/goods were used for fabrication of capital goods raw material hoppers, Electro Static Precipitator, Belt Conveyor, Separation House, Product House (Hopper). 6. In ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e items which are used for fabrication of machinery or supporting structures even if it is prior to 07.07.2009. 9. On careful consideration of the submissions made, we find that the issue is no more res integra in all these appeals. It is a fact that CENVAT credit of Central Excise Duty paid on MS flats, angles etc. are availed and are undisputedly used for fabrication of various machineries and supporting structures. We find that the issue has been settled by Hon ble High Court of Gujarat in the case of Mundra Ports SEZ Limited and also by Hon ble High Court of Madras in the case of Thiru Arooran Sugars. This Bench has been following the ratio laid down by these two decisions as is evident from the Final Order passed by this Bench in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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