TMI Blog2019 (11) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... final products . It is therefore clear that it is not necessary that cement in the case on hand is required to be necessarily used in the manufacture, it is also sufficient if cement is used in relation to the manufacture of final product. The denial is incorrect and cannot be sustained - Appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 501 of 2010, 3569 of 2012 - Final Order No: 30789-30790/2019 - Dated:- 20-9-2019 - Hon'ble Mr. P. Venkata Subba Rao, Member (Technical) And Hon'ble Mr. P. Dinesha, Member (Judicial) None for the Appellant. Mr P. Sudhakar Reddy A.R. for the Respondent. ORDER PER: P. DINESHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Revenue. The appellant having not met with success in its first appeal before the first appellate authority has filed the above appeal. 3. We have heard learned A.R. who has mainly relied on the findings of the lower authorities and has also relied on the following decisions: 1) Hindustan Zinc Ltd Vs Dy Commissioner [2009(236) ELT 35 (Raj)] 2)CCE Chennai Vs Thirumalai Chemicals [2008(227) ELT 592 (Tri-Chennai) 3) Pankaj Oxygen Ltd Vs CCE Raipur[2016(343) ELT 1103(Tri-Del)] 4. We have carefully considered the submissions, we have also anxiously gone through the documents placed on record. Notification No 67/95 grants exemption subject to the following: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raswathi Sugar Mills Vs Commissioner of Central Excise, Delhi [2011(270)ELT 465(SC)] held as under:- 44. In the facts of this case, we have to conclude that MS structurals, which support the plant and machinery, which are, in turn, used in the manufacture of sugar and molasses are an integral part of such plant and machinery. The Assessee has clearly demonstrated that structurals as well as foundations, which are erected by using steel and cement are integral part of the capital goods (i.e., plant and machinery), as they hold in position the plant and machinery, which manufactures the final product. Therefore, in our opinion, whether the user test is applied, or the test that they are the integral part of the capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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