TMI Blog2019 (5) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... ied or the test that they are integral part of capital goods applied , such items are eligible to get Cenvat benefit as they fall within the scope and ambit of Rule 2 (a) (A) as well as 2 (k) of CCR, 2004. Credit allowed - appeal allowed - decided in favor of appellant. - E/40279/2013 - Final Order No. 40520/2019 - Dated:- 11-3-2019 - SHRI MADHU MOHAN DAMODHAR, TECHNICAL MEMBER And SHRI P. DINESHA, JUDICIAL MEMBER For Appellant: Shri N. Sundar (DGM) For Respondent: Shri K. Veerabhadra Reddy, ADC (AR) ORDER Per Madhu Mohan Damodhar, The facts of the case are that the appellants are engaged in the manufacture of Lead Oxide and Zinc Oxide. During ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court of Chhattisgarh. 3. On the other hand, Ld. AR opposes the appeals. He places reliance on the ratio of the Hon ble Apex Court in Saraswathi Sugar Mills Vs. CCE, Delhi 2011 (271) ELT 465 (S.C), where it was observed that iron and steel structures are not components or capital goods used in sugar manufacturing plant. Ld. AR further submits that as per the definition of capital goods in Rule 2 (a) of the Cenvat Credit Rules, 2004, such items would necessarily have to fall within Sl.No. (3) as components, spares and accessories of the capital goods specified at Sl.No.(1). Ld. AR submits that the items like MS channels, angles, plates, bars, HR coils cannot by any stretch of imagination be considered as components, sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... j.) which distinguish the LB decision in Vandala Global Ltd. Others (supra) has interalia held that in respect of cement and steel used in construction of new jetties and other commercial buildings would have to be treated as eligible inputs and appellants there are entitled for input credit. We also find that the above judgment have been followed by this very Tribunal in a number of decisions. For ex:-in Chemplast Sanmar Ltd. Final Order No. 42922-42923/2017 dated 15.11.2017. We do take note of Ld. AR s submission that the judgment of Thiru Arooran Sugars and Mundra Ports SEZ Ltd. (supra) have been appealed against to the Hon ble Supreme Court, however, there is no stay granted on the operation of these decisions by the Apex Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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