TMI Blog2018 (6) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods. Therefore, whether it is newly made structurals or even for repair, credit is admissible - appeal allowed - decided in favor of appellant. - APPEAL No. E/85720/2018 - A/86265/2018 - Dated:- 3-5-2018 - Mr. Ramesh Nair, Member (Judicial) Shri Mehul Jivani, Chartered Accountant, for appellant Shri S.J. Sahu, Assistant Commissioner (AR), for respondent Order The issue involved in the present case is admissibility of cenvat credit in respect of structural steel viz. MS angles, beams, plates, channels etc. falling under Chapter 72 and 73. This is the second round of the case. In the first round, the Tribunal remanded the matter with a clear direction that if the steel items are used for fabrication and erec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pair and maintenance of structurals used for existing capital goods. Therefore, the order-in-appeal is not sustainable. 3. Shri S.J. Sahu, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the finding of the impugned order. 4. I have carefully considered the submissions made by both the sides. I find that in the first round of appeal before this Tribunal, the Tribunal remanded the matter by giving the following observation:- 6. I observed that in the show cause notice the steel items i.e. M.S. Angles, beams, channel, plates were said to be used for building construction of factory shed, building or foundation etc., if it so then credit cannot be allowed. Submission of the appellant that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order carried out physical verification of the use of the steel items and described the use as under:- M. S. Plates used for i) Replacement of Bottom plate of S-3 Tank of unit-l ii) Vessel/Tank Top Dish Replacement iii) Pipe rack MLP to scrap yard. iv) Emergency staircase to 500 KVA DG Set. v) Used for L-l Conical Bottom Vessel/Tank M.S. Channel used for i) Emergency Staircase Next to SOOKVA DG set ii) Structural material required for relocation of the Thermic Fluid Expansion Tank and staircase for access to Terrace of SPDU Chimney, LDO Day Tank etc. M.S. Chequered opiate used for i) Chequered plates required for the Unit-I platform (to replace the damage due to excessive corrosion near the Scrubbe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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