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TMI Blog2011 (7) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... OF CENTRAL EXCISE, RAIPUR [2003 (3) TMI 145 - CEGAT, NEW DELHI] - against assessee. - E/1397 of 2009-SM - - - Dated:- 28-7-2011 - Mr.Sahab Singh,J. Present for the Respondent: Shri S.K.Panda, JCDR PER: SAHAB SINGH This is an appeal filed by the Appellants against the Order-in-Appeal No.74-CE/LKO/2009 dated 19.3.09 passed by the Commissioner of Central Excise, (Appeals), Lucknow. 2. The brief facts of the case are that the Appellants are engaged in the manufacture of V.P.Sugar, molasses and denatured ethyl alcohol falling under chapters 17 and 22 of first Schedule to the Central Excise Tariff Act, 1985. They were availing the cenvat credit of duty paid on inputs and capital goods received in their factory for the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been used in the maintenance and repairs of plant and machinery. He relied on the decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. vs. CCE, Raipur-2010 (253) ELT 440 (Tri.-LB) wherein the Tribunal has held that the cement and steel items used for laying foundation and building structural support are not the inputs under Rule 2(a) of Cenvat Credit Rules, 2004. He also relied on the decision of the Apex Court in the case of Maruti Sizuki Ltd. vs. CCE, Delhi-III reported in 2009 (240) ELT 641 (SC) wherein it was held that by the apex court that unless and until the said input is used in or in relation to manufacture of final products within the factory of production, the said input would not become eligible i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to avoid frequent replacement of equipment juice sulphiter and juice through lining are essential sugar mill machinery falling under tariff heading 8438.00. (3) M.S.Angles are used in enhancing the capacity modification of Drier House equipment viz. sugar grader, hopper etc. this item has also been used for staging and supporting structures of equipments but not used as civil work. (4) M.S.Channel has been used in expansion and modification of Drier House equipments viz. sugar grader, Hopper etc. to give support and strengthening the same, in the factory of production. (5) Joist has been used in staging of Juice Sulphiter, juice weighing scale and sugar grader. These goods have been used as supporting structures of equipment in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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