TMI Blog2019 (1) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- An identical issue has already been considered and laid to rest by this Bench of the Tribunal in the case of M/s. UltraTech Cements Ltd. [2018 (7) TMI 677 - CESTAT CHENNAI], where it was held that the appellants are eligible for credit on same issue - credit allowed. Appeal allowed - decided in favor of appellant. - Appeal No.: E/00427/2012 - Final Order No. 43177/2018 - Dated:- 7-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri. H. Y. Raju, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per P. Dinesha : The appellant is engaged in the manufacture of Sugar falling under Chapter Sub-heading 1701 11 90 and Molasses falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessee-appellant before this forum. 3. Today when the matter came up for hearing, Ld. Advocate Shri. H.Y. Raju appeared on behalf of the assessee while Ld. DC (AR) Ms. T. Usha Devi appeared on behalf of the Department. 4.1 During the course of hearing, Ld. Advocate submitted with respect to the denial of CENVAT Credit of duty paid on MS Angles, Plates, etc., that prior to insertion of Explanation -2 to Rule 2(k) of CCR, 2004 i.e., 07.07.2009 structural items used in supporting plant and machinery were an integral part of capital goods (plant and machinery) manufacturing of final goods and they fell within the scope of both Rule 2(a)(A) and Rule 2(k) of CCR, 2004. He therefore stated that the denial of Credit in respect of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ran Sugars (supra), we find that the Hon ble Madras High Court has held that MS Angles, Channels, etc., being an integral part of capital goods and manufacturing of final goods, are eligible for credit. Therefore, judicial propriety demands that the above binding decision of the Hon ble jurisdictional High Court be followed. Going therefore by the above ratio, we are of the view that the denial of Credit on MS Angles, Plates, etc., is not sustainable for which reason we set aside the same. 8. Coming to the issue relating to Welding Electrodes used for repair and maintenance purposes, we find that the an identical issue has already been considered and laid to rest by this Bench of the Tribunal in the case of M/s. UltraTech Cements Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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