TMI Blog2019 (3) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... eof used for manufacture of sugar - Held that:- The issue is no more res-integra and the same has been decided by this Tribunal in appellant’s own case M/S DSM SUGAR, SHRI GAURAV GOYAL, MANAGING DIRECTOR VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT [2018 (5) TMI 464 - CESTAT ALLAHABAD], where it was held that the definition of inputs in Rule-2 (k) read with Explanation-2 provides– input includes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit of ₹ 4,29,33,132/- on various items such as H.R. Plates, M.S. Sheet, M.S. Plate, M.S. Angle, M.S. Channel, C.R. Coil, S.S. Flat, Chequered Plate, M.S. Square, C.R. Strips, M.S. Girder, C.I. Casting, Rails Welding Electrodes, which were used in fabrication of new machineries and parts thereof used for manufacture of sugar. The machines which were manufactured were Cane Unloade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and machines parts. We note that on fabrication of machines, machines parts and accessories out of the above stated inputs appellant had obtained a Certificate from the Technical Person of their factory and the same was submitted with reply to Show Cause Notice along with drawings of machines, machinery, parts and accessories thereof fabricated and the use of items in question duly certified by Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rication of mostly Capital Goods. The appellants had filed Annexure-A to the reply to show cause, wherein they have explained item-wise usage and stated that the same has been used in fabrication of accessory to boiler, evaporator, clarifier and other machinery or its part in the factory of production. The said explanation/ usage duly filed under certificate of the head of Technical Department of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on as discussed hereinbefore. Since, the Cenvat credit on items in question is admissible neither the penalty on appellant company nor on Managing Director is maintainable 2. We find that earlier findings in said Final Order dated 07/12/2017 are squarely applicable in the present case. We, therefore, set aside the impugned order and allow the appeal. (Pronounced in the open Court on 13/02/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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