TMI Blog2018 (7) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... l in the case of Tata Steel Ltd. v. CCE, JSR [2012 (10) TMI 647 - CESTAT, KOLKATA] has held that ‘coke transfer cars’ used for the transportation of coke from oven to furnace is a material handling equipment without which coke could not be transferred to the furnace, and is eligible for CENVAT credit. Further, the contention of the Revenue that they were unaware of the availment of credit by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 319 of the first schedule to the Central Excise Tariff Act, 1985. A show cause notice dated 27.04.2015 was issued to the appellant alleging irregular utilization of Cenvat credit of Central Excise duty amounting to ₹ 5,31,169/- in contravention to the provisions under Rules 2,3 and 4 of the Cenvat Credit Rules, 2004. The adjudicating authority confirmed the demand proposed in the show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he first audit conducted on 13.09.2011 and 14.09.2011. He relied upon the following decisions to show that credit was admissible on material handling machinery: 1. Jindal Stainless Steel v. CCE Cus [2009 (245) ELT 244 (Tri.-Bang)] 2. ACC Ltd. v. CCE, Raipur [1999 (108) ELT 169 (Tri.-Del)] 3. India Cement Ltd. v. CCE, Hyderabad [2004 (178) ELT 194 (Tri.-Bang.)] 5. The ld. AR for the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Further, the contention of the Revenue that they were unaware of the availment of credit by the appellant on the impugned goods cannot be accepted. The department had conducted multiple audits at the factory premise of the appellant and the appellant was regularly filing the statutorily mandated monthly returns. 7. Therefore, I am of the considered view that the impugned goods are eligible f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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