TMI Blog2022 (9) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in BHARATHI CEMENT CORPORATION PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS SERVICE TAX AND (VICE-VERSA) [ 2017 (7) TMI 679 - CESTAT HYDERABAD] , where it was held that the services, in question, used for setting up of factory have to be treated as input service and would be eligible for Cenvat credit, as the factory has been setup for manufacture of final products which are liable to Central Excise duty. Therefore denial of Cenvat credit, in question, is contrary to the provisions of Rule 2(l) of Cenvat Credit Rules, 2004. CENVAT credit on dumpers - HELD THAT:- These are part of the material handling system, as such dumpers are used by the appellant for transfering the raw material (limestone) from the pit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER 1. The appeal is filed against demand of reversal of cenvat credit availed by the appellant on inputs and input services during the period from July 2009 to February 2010, as detailed below, under Rule 14 of CCR read with Section 11A of the Central Excise Act, 1944 and imposition of penalty equal to the duty demanded under Rule 15 of the Cenvat Credit Rules vide show cause notice dt.30.7.2010. Sl. No Demand against Amount (Rs) 1 Credit availed on input services 2,43,24,231 2 Credit availed on Dumpers 6,42,720 3 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prior to and thereafter also, the period in the subject appeal and appeals filed by the Revenue against such demands were rejected by this Hon ble Tribunal. Details of the same are given below and copies of orders are filed herewith: Sl. No Appeal No Period Tribunal Final Order No Date 1 E/23436/2014 September 2008 to June 2009 A/310999-31000/2017 dt.20.6.2017 2 E/1027/2012 March 2010 to December 2010 A/30532/2018 dt.20.02.2018 3.1. Thus, the issue of availment of credit on input services availed at the time of setting up o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 481 (SC) (b) Jawahar Mills Ltd. - 2001 (132) ELT 3 (SC) 4.2. If the credit is not allowed, treating the goods as capital goods, same shall be extended as inputs as held in the following cases: (a) Penna Cements Industries Ltd Vs CCE, Guntur [2017(2) TMI 611-Cestat Hyderabad] (para 4) (b) CCE, Meerut-I vs. Modi Rubber Ltd 2000 (119) E.L.T. 197 (Trib-LB) (c) Vishwanath Sugars Ltd vs. CCE, Belgaum 2009 (236) E.L.T. 289 (Tri. - Bang.) as upheld by Hon ble High Court 5. Denial of credit on welding electrodes, welding machines and MS Rolla Deck Profile sheets is not correct. 5.1. Welding material used for fabrication and repairs and maintenance of the plant and machinery is essential for smooth manufacturing operations, wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on dumpers is concerned, we find that these are part of the material handling system, as such dumpers are used by the appellant for transfering the raw material (limestone) from the pit head to the crusher. We further find that the issue stands covered in favour of the appellant by Precedent order of this Tribunal in Aditya Cement Vs CCE, Jaipur [2017(346) ELT 300(Tri-Del)]. 11. So far the third issue is concerned regarding availment of cenvat credit on welding electrodes, welding machine and MS rolla dalk profile sheet as capital goods, we find that cenvat credit on these items is allowable as inputs under Rule 2(k) as without the use of welding electrodes and welding machine no fabrication and repair and maintenance of plant an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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