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TMI Blog2015 (11) TMI 1883X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner (AR) ORDER Per: Anil Choudhary This appeal is directed against the Order-in-Appeal No. 32-CE/LKO/2006 dated 10/05/2006 which upheld the order in original that confirmed the denial of Cenvat, but deleted the penalties on the appellant. 2. The relevant facts that arise for consideration are that the appellant is manufacturer of sugar and molasses and availed modvat credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wer authorities which itself shows that these are being used in the machines or repair & fabrication of machinery which produce the final product i.e. sugar and molasses. It is his submission that the issue is squarely covered by the decision of the Tribunal in the case of Uttam Sugar Mills Vs CCE Ghaziabad 2006 (74) RLT 697 which relied upon the decision of the Tribunal in the case of Simbholi Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sheet) Have been used in Juice trough and high pressure steam line lagging. 4. G.C.Sheet) and also for making template & providing alignment of various heavy/medium machines. 5. H.R.Sheet It is M.S. Plate used in Sugar Hopper and Sugar Grader to enhance their capacity. 6. Tor Steel Has been used in new Quad, Sugar Hopper addition and foundation. 7. C.Plate Has been used in making working p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of sugar. Further the Central Excise Tariff Act, 1985 has specifically indicated, the machines which are used for manufacture of sugar would fall under Chapter heading 84.30. This would indicate that all the machineries that are used in the sugar factory for the manufacture of sugar would fall under heading 8438.20 and eligible for Cenvat credit as capital goods. It that be so, any access ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld are eligible for Cenvat credit under Rule 2(a)(A) of CCR, 2004. Since the issue involved in this case is squarely covered by the decision of the Tribunal in the case of Simbholi Sugar Ltd and Uttam Sugar Ltd., respectfully following the same, the impugned order is set aside as it denies the Cenvat credit to the appellant on the goods inquestion. The appeal is allowed, with Consequential benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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