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2018 (10) TMI 525 - AT - Central ExciseCENVAT Credit - items used for fabrication of structures which are supporting their plants - whether the appellant is eligible to avail CENVAT credit of Central Excise duty paid on MS plates, sheets, beams, channels etc., or otherwise received during the period January, 2009 to June, 2009? - Held that - In various orders, it was categorically held items if used for fabrication of machinery in a cement plant, CENVAT credit needs to be allowed. Credit allowed - appeal allowed - decided in favor of appellant.
Issues:
Whether the appellant is eligible to avail CENVAT credit of Central Excise duty paid on MS plates, sheets, beams, channels, etc., received during January 2009 to June 2009. Analysis: The appeal was against Order-in-Original No. 17/2010 - C.Ex dated 07.07.2010. The Revenue claimed that the items procured by the appellant were used for fabrication of structures supporting their plants, while the appellant argued that the items were used for fabricating various machineries. The Adjudicating Authority confirmed demands, interest, and penalties. The appellant cited previous cases where similar issues were decided in favor of the assesses. The issue revolved around the eligibility of CENVAT credit on items used for machinery fabrication in a cement plant. The Tribunal reviewed the records and found that both sides correctly presented the issue of CENVAT credit eligibility for Central Excise duty paid on MS plates, beams, channels, etc., used for machinery fabrication during the relevant period. The appellant's claim that the items were used for machinery fabrication was undisputed. The Tribunal noted that in previous cases, it was established that if items were used for machinery fabrication in a cement plant, CENVAT credit should be allowed. Since similar issues had been decided in favor of assesses in previous cases, the Tribunal saw no reason to deviate from that view and set aside the impugned order, allowing the appeal. In conclusion, the Tribunal held that the appellant was indeed eligible to avail CENVAT credit for Central Excise duty paid on the specified items used for machinery fabrication in a cement plant during the relevant period. The decision was based on consistent precedents where similar issues were decided in favor of assesses. The impugned order was set aside, and the appeal was allowed.
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