TMI Blog2019 (1) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... ABAD] - credit allowed - appeal allowed - decided in favor of appellant. - E/20887/2018-SM - Final Order No. 20044/2019 - Dated:- 11-1-2019 - SHRI S.S GARG, JUDICIAL MEMBER Mr. Raghavendra, Advocate For the Appellant Mrs. Kavita Podwal Superintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 27.3.2018 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of sponge iron falling under Chapter 73 of the CETA, 1985. During the verification of the records of the appellant, it was noticed that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw as the same has been passed without properly appreciating the facts and the law and the binding judicial precedents. He further submitted that the show-cause notice has proposed to deny the credit on the allegation that MS plates, HR sheets, angles, channels, beams, joists and MS flats used in fabrication and erection of bunker which are embedded to earth so as to form immovable property and hence, the same cannot be considered as capital goods as defined under Rule 2(a) of CCR. He further submitted that the impugned order has travelled beyond the allegation in the show-cause notice by denying the credit on the ground that the appellant has failed to produce any material evidence or certificate. In support of this submission, he relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the issue of availment of credit on various iron and steel items used as components for capital goods or structure for support of capital goods is settled in favour of the appellant in the following decisions: Suguna Metals Pvt. Ltd. vs. CCE, Hyderabad-I: 2016 (339) ELT 119 (Tri.-Hyd.) Metrochem Industries Ltd. vs. CCE, Vadodara-I: 2013 (292) ELT 578 (Tri.-Ahmd.) Monnet Ispat Energy Ltd. vs. CCE, Jaipur: 2015 (330) ELT 711 (Tri.-Del.) India Cements Ltd. vs. CESTAT: 2015 (321) ELT 209 (Mad.) Commissioner vs. India Cements Ltd.: 2014 (305) ELT 558 (Mad.) Vandana Global Ltd. vs. CCE, Raipur: 2018 (16) GSTL 462 (Chhattisgarh) 5. On the other hand, the learned AR defended th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
