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TMI Blog2023 (10) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjudicating Authority allowed the Cenvat Credit of Rs. 10,20,387/- and Rs.1,28,310/-. Being aggrieved by the fact that the demand of Rs. 63,82,091/- has been confirmed along with interest and penalty, the Appellant is before us. 2. The Learned Advocate appearing on behalf of the Appellant submits that the Cenvat Credit of Rs.62,82,025/- has been taken in respect of Ms Angles, MS Beam and other MS Items which have gone into the capital goods used in factory premises. He submits that Chartered Engineer's Certificate has certified the usage of these items in the manufacture of various capital equipment within the factory premises. He further submits that Rs.26,201/- taken as Cenvat Credit on account of inputs used in the High Mast Tower is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st issue is the denial of credit on MS items. The facts brought out from record reveal that MS items were used by appellant for fabrication of support structures. The Department has arrived at the conclusion to deny credit mainly basing on the judgment laid in Vandana Global Ltd. & Other v. CCE [2010-TIOL-624-CESTAT-DEL-LB = 2010 (253) E.L.T. 440 (Tri.-LB)]. The Hon'ble High, Court of Gujarat in Mundra Ports & SEZ Ltd. [2015 (39) S.T.R. 726 (Guj.)] observed that in the judgment of Vandana Global case, the Tribunal has not stated what is the aid by which the Tribunal arrived at the conclusion that the amendment to Rule 2(k) is having retrospective application, and that the amendment is applicable prospectively. Similar view was taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard both sides. The ratio arrived at in various decisions/judgments referred to by the ld. Counsel for the Respondents has made it clear that the components spares etc. used for Generator set, cursher plant, conveyor system etc. are eligible capital equipment and credit in respect of them is admissible under Rule 57Q(1) of the C.E. Rules, 1944. I do not therefore find any ground to interfere with impugned order. In view of the above, five appeals filed by the Revenue are dismissed. [Emphasis Supplied] 9. In the case of CCE Vs. India Cement Ltd.-2007 (208) ELT 240, the Tribunal has held as under:- 2. In 1996, the respondents undertook expansion of their manufacturing activity. As a part of this project, they used, among other things ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Angles, MS Beam and other items on which the Cenvat Credit has taken. On the same ground, we allow the Cenvat Credit of Rs.26,201/- taken on inputs used for fabrication of High Mast Tower. 11. In respect of Rs.10,146/- since the Invoice has been made in the name of HPCL, Mumbai (the Head office), this is only a clerical error and does not prevent the Appellant from taking the Cenvat Credit, since there is no dispute about their usage by the Appellant. 12. In respect of Radha Krishna Transport, there is no necessity of the transporter to indicate the Service Tax Registration Number. As a matter of fact, in case of GTA services, the Service Tax has to be paid on Reverse Charge basis by the recipient of the service. Therefore, we allow the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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