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2017 (5) TMI 648 - AT - Central ExciseCENVAT credit - MS sheets and MS plates - MS items used in the factory for in-house fabrication of components of plant and machinery in the cement factory - Held that - similar issue decided in the case of M/s. Singhal Enterprises Private Limited Versus The Commissioner Customs & Central Excise, Raipur 2016 (9) TMI 682 - CESTAT NEW DELHI , where the Cenvat credit on steel plates and M.S. channels which were used for fabrication was allowed - credit allowed - appeal dismissed - decided against Revenue.
Issues:
Cenvat credit on MS sheets and plates used for fabrication of plant and machinery in a cement factory. Analysis: The appeal was filed against the Order-in-Original No. 46-47/2012 dated 6.6.2012 concerning the disputed period from March 2010 to March 2011. The appellant, engaged in the manufacture of Cement and Clinker, availed Cenvat credit on MS sheets and plates used for in-house fabrication of components of plant and machinery in the cement factory. The Commissioner (Appeals) allowed the Cenvat credit amounting to &8377; 36,91,669/- related to MS sheets and plates used for fabrication of capital goods and repairs and maintenance. The department, aggrieved by this decision, filed the present appeal. During the proceedings, it was noted that for the earlier period from September 2009 to February 2010, a similar issue arose where the claim of the appellant was allowed by the Commissioner based on the decision of the jurisdictional High Court in a specific case. The Commissioner, by an order dated 11.1.2012, allowed Cenvat credit on MS plates and sheets. The respondent's counsel informed that no further appeal was filed by the Department, and the decision had attained finality. The Tribunal's attention was also drawn to a previous case where Cenvat credit on steel plates and M.S. channels used for fabrication was allowed. After considering the arguments and precedents, the Tribunal found no reason to interfere with the impugned order. The Tribunal upheld the Commissioner's decision to allow Cenvat credit on MS sheets and plates used for fabrication of plant and machinery in the cement factory. Consequently, the appeal filed by the Department was dismissed.
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