TMI Blog2018 (6) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... ication and fixing to the earth, these become immovable property - Held that:- In the case of the Mundra Ports & Special Economic Zone Ltd. Vs CCE & Cus. [2015 (5) TMI 663 - GUJARAT HIGH COURT], it has been observed that the Tribunal has not explained in the decision of Vandana Global [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] as to what is the aid used for considering that the amendment brought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the facility of cenvat credit on capital goods / inputs used in their factory. On verification of records during the period April 2008 to December 2008 and for the period from February 2009 to April 2009, it was noticed that they had taken credit on H.R. Plates, H.R. Sheets, M.S. Channels, M.S. Joists etc. used as structural items in their factory. The department was of the view that as these i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No.E/416/2011 against the setting aside of penalty by the Commissioner (Appeals). 3. On behalf of the assessee, Ld. Counsel Ms.Cyunduja Crishnan submitted that the credit was availed on MS Angles, HR Sheets etc. for fabrication of structural supports of capital goods. The structural support was used for keeping the machinery viz. distillation and evaporator in standing condition. This m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of supporting structures; that the period involved is prior to 07.07.2009 when the amendment was brought forth by adding Explanation to the definition of inputs ; that therefore the denial of credit is without any legal basis. She relied upon the decision in the assessee s own case reported in 2017-TIOL-1357-HC-MAD-CX. 4. The Ld. A.R Shri K.P. Muralidharan reiterated the findings in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the assessee s own case. Following the same, we hold that the disallowance of credit is unjustified. 6. In the result, impugned order disallowing the credit is set aside. The appeal filed by the assessee is allowed with consequential benefits, if any, as per law. Consequently, the department appeal is dismissed. (operative part of the order pronounced in court) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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