TMI Blog2023 (10) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/S. MADRAS CEMENTS LTD. VERSUS CCE, HYDERABAD [ 2016 (6) TMI 761 - CESTAT HYDERABAD ] has held credit is admissible on MS items used for fabrication of structural supports. Such supports and fixation is necessary for functioning of the plant/machinery/equipment without movement and vibration without which the process of manufacturing could not be done. In the case of COMMISSIONER OF C. EX., TIRUNELVELI VERSUS INDIA CEMENTS LTD. [ 2006 (1) TMI 445 - CESTAT, CHENNAI ], the Tribunal has held 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 equi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, the Cenvat Credit on 33,900/- is allowed. The impugned order towards the confirmed demands along with interest and penalties set aside - appeal allowed. - HON BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) And HON BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL) Mr. Vikash Kumar, Advocate for the Appellant Mr. S. Mukhopadhyay, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR: The Appellant has taken Cenvat Credit on various items during the period March 2010 to March 2011. On the ground that they are not eligible to take the Cenvat Credit, Show Cause Notice was issued seeking reversal of Rs.75,30,788/-. After due process, the Adjudicating Authority allowed the Cenvat Credit of Rs. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. In these cases, it has been held that MS Angles and other items used for the capital goods and as support structures for Capital goods, are eligible for Cenvat Credit. 4. The Learned AR reiterates the findings of the lower Authority. 5. We have gone through the Appeal Papers and have perused the documentary evidence placed before us. 6. It is seen from the Certificate issued by the Chartered Engineer that the MS Items have been used within the factory premises for completion of the EPC Project within the factory premises. 7. The Tribunal in the case of Madras Cement Vs. CCE, Hyderabad -2016 (336) ELT 175 (Tri.-Hyderabad) has held as under:- 5. I have heard the rival submissions. The first issue is the denial of credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the respondents ld. Counsel pleads that parts, components and spares used for capital goods, viz. generator sets, crusher plant, conveyor system etc. are eligible equipments. The credit should therefore be admissible to them under Rule 57Q(1). He relies on this Bench s decision vide Final Order No. 1514/05, dt. 29-11-2005 [2006 (195) E.L.T. 65 (T)] in the respondent s appeal No. E/1024/04 which held that generator set and crusher were eligible capital goods for Modvat credit under Rule 57Q(1) and that the parts and components in question used in the fabrication of these capital goods should be extended of the benefit of Sl. No. 5 in the Table annexed to Rule 57Q(1). 8. I have examined the records and heard both sides. The ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement and Ceramic pipes were used as parts/components of supporting structure for installation of equipment in the cement mill. Thus, there is no dispute of the fact that the capital goods in question were used as parts/components of cement-manufacturing plant. During the material period, parts and components of plant were recognised as eligible capital goods for Modvat credit under clause (b) of Explanation (1) to Sub-rule (1) of Rule 57Q of the Central Excise Rules, 1944. The lower appellate authority has rightly allowed capital goods credit to the respondents. Its decision is well supported by case law. [Emphasis supplied] 10. Following the ratio of the cited case law, we allow the Cenvat Credit of Rs.62,82,025/- on MS Angles, MS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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