TMI Blog2021 (3) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit has been admittedly allowed by the Lower Adjudicating Authorities, as also upheld by the First Appellate Authority, the denial of credit in the instant case by the same appellate authority would lead to uncertainty and cause serious prejudice to the interest of the assessee, if they are deprived of the beneficial scheme of Cenvat Credit. Appeal allowed - decided in favor of appellant. - Excise Appeal Nos.77980, 77981, 77982, 77983, 77984 & 79758 of 2018 - FINAL ORDER NO. 75117-75122/2021 - Dated:- 22-3-2021 - SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) Shri S.Mohapatra, General Manager (Taxation) for the Appellant (s) Shri T.K.Mondal Shri S.S.Chattopadhyay, Authorized Representatives for the Respondent (s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which periodical Show Cause Notices have been issued from time to time. In respect of the said issues, this Tribunal has vide Final order No. FO/77567/2017 dated 17.10.2017 and Final Order No FO/77584 dated 18.10.2017 in the appellants own case has settled the issue in their favour and the same has attained finality. He prayed that the said decisions will hold the field and the ratio laid down therein should be applied to ensure consistency and certainty in the tax position. (ii) He relied on several decisions to support his contentions that even if steel items are used in the factory in or in relation to manufacture of final products, credit would be legally admissible: CCE Vs. Gujarat Ambuja Cement Ltd. 2008 (230) E.L.T. 221 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rit. 4. Heard both sides through video conferencing and perused the appeal records. 5. I find that the issue relating to availment of credit by appellant herein on the subject steel items has always been the subject matter of dispute inasmuch notices have been periodically issued for denying the credit. I have perused the Final Order No.77584 of 2017 dated 18.10.2017 passed by the Tribunal wherein the departmental appeal has been rejected with the following observation: 3. I find that the Commissioner (Appeals) proceeded on the basis of the Chartered Engineer s certificate and followed the user test as settled by the Hon ble Supreme Court. In any event, Revenue have not countered such evidence in their grounds of appeal e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Joist, etc were used by them in their factory for the purpose of relining of the blast furnace for production of Hot Metal and Pig Iron. Further, the above items were used in the repair of Ductile Iron Pipe Plant and also for poking as poking Rod at the Blast Furnace Tap Hole Area. At the tap, hole is opened by continuous poking and then the Hot Metal is tapped from the Blast Furnace. Ultimately, the poking rod melts with the Hot Metal by completing the Metal Tapping Process. The Chartered Engineer in his certificate dated 08.01.2019 certified that MS Round, MS Channel, MS Joist, MS Angle, Welding Electrodes, etc was used for fabrication of different kinds of machinery, its parts, during the period January 2017 to June 2017. As per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 to December 2013, the learned Commissioner (Appeals), vide Order-in-Appeal No.31-32/BOL/2017-18 dated 31.05.2017 has decided the case of the assessee in their favour. 6. On perusal of the impugned Show Cause Notices, I find that the Credit has been sought to be denied on subject steel items on presumption that ordinarily used for civil construction or construction of factory shed . I agree with the submissions made by the appellant that credit has been admittedly allowed by the Lower Adjudicating Authorities, as also upheld by the First Appellate Authority, the denial of credit in the instant case by the same appellate authority would lead to uncertainty and cause serious prejudice to the interest of the assessee, if they are depri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
