TMI Blog2019 (1) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. E/86518/2018 - A/88168/2018 - Dated:- 21-12-2018 - Dr. Suvendu Kumar Pati, Member (Judicial) Shri J.N. Somaiya, Advocate for the appellant Shri A.B. Kulgod, AC (AR) for the respondent ORDER Inadmissibility of cenvat credit on supporting structures/staging of equipments is challenged in this appeal. 2. Factual backdrop of this appeal is that appellant is a manufacturer of sugar and molasses. During course of audit conducted for the period from October 2011 to Sept.2012. Appellant it was found to have availed ₹ 99,701- inadmissible credit on various items such as welding machine, supporting structure constructed for various items and staging falling under chapter heading 84 of the schedule to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t co. Ltd. 2015 (317) ELT 44, Final order no. 729/2010 dated 20.04.2010 passed in the case of Athani Farmers Sugar factory, CCE vs. Kanoria Sugar General Manufacturing Co. Ltd. 2010 (256) ELT 594, Toyota Kirloskar Motors Ltd. 2002 (148) ELT 402, Order-in- Appeal no. PII/MMD/196/2012 dated 22.08.2012 in the case of SM Kagal SSK Ltd., PUN-EXCUS-002-APP-042014-15 dated 04.09.2014 and PUN-SVTAX-000-APP-0004-14-15 dated 12.01.2015 in Jawahar SSK ltd. He further submitted in citing Tribunal s order reported in 2016 (341) ELT 372 in Singhal Enterprises case that assuming the items as supporting structures of machinery, the same are required for proper effective and smooth functioning of the machinery by keeping the same at a particular position at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent department against the same. 5. Heard from both sides at length on the earlier occasion and perused the case records along with decided case laws submitted by the appellant and referred by the ld. Commissioner (Appeals). Show-cause notice reveals at para-2 that inadmissible cenvat credit was availed by the appellant against supporting structures for various equipments and staging falling under Chapter heading 84 which as per definition of capital goods contained under Rule 2A of the Cenvat Credit Rules is covered. It is in view of several decisions referred by the appellant as above, and in view of settled position of law, such classification cannot be questioned at the receivers end, besides the fact that it is beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
