TMI Blog2019 (11) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed - decided in favor of appellant. - Excise Appeal No. 31128 of 2018 - A/31025/2019 - Dated:- 6-11-2019 - HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri P. Rama Krishna, Advocate for the Appellant. Shri V.R. Pavan Kumar, Authorized Representative for the Respondent. ORDER PER: P.V. SUBBA RAO. 1. This appeal is filed by the appellant against Order-in-Appeal No. TTD-EXCUS- 000-APP-023-18-19 dt.29.06.2018. 2. The appellants are manufacturers of Sponge Iron and are registered with the Central Excise department. They availed Cenvat credit on the duty paid on inputs as well as capital goods. While verifying the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority by Order-in-Original No.06/2012-CE dt.18.01.2012 and affirmed by the first appellate authority by Order-in-Appeal No. 57/2012 (T) CE dt.17.09.2012. On appeal, this bench vide Final Order No. A/30093/2017 dt.19.01.2017 remanded the matter to the original authority directing that sufficient time be given to the appellant to produce documents. In the second round of litigation, the adjudicating authority by Order-in-Original No. 17/2017 (C.Ex.)-De-novo (JC) dt.22.11.2017 confirmed the demands and imposed penalties as proposed. On appeal, the first appellate authority by the impugned order upheld this denovo adjudication order. Hence, this appeal. 4. Learned counsel for the appellant submits that they are manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of M/s Sai Samhita Storages Pvt Ltd [2010 (255) ELT 91 (Tri-Bang)] it has been held that credit on cement or TMT bars, steel tubes, etc., used for fabricating capital goods are eligible for Cenvat credit. This case was appealed to the Hon ble High Court of Andhra Pradesh who upheld the same as reported in 2011 (270) ELT 33 (AP). He further submits that on an identical issue in the case of M/s Gagan Resources Pvt Ltd [2016 (341) ELT 363 (Tri-Delhi)] has held that the Cenvat credit was available on MS Angles, MS Channels, MS Plates, HR Sheets, etc., used for manufacture/fabrication of capital goods. This decision of the Principle Bench of the Tribunal was upheld by the Hon ble High Court of Chattisgarh as reported in 2017 (355) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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