2014 (10) TMI 55

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... inding about the user of the steel items in question. In view of this, the impugned order is set aside and the matter is remanded to the original adjudicating authority for de novo adjudication - Decided in favour of assessee. - Appeal No.E/107/2012-SM(BR) - Final order No.53361/2014 - Dated:- 13-8-2014 - Shri Rakesh Kumar, J. For the Appellant : Shri Hemant Bajaj, Advocate For the Respondent : Shri Pramod Kumar, DR JUDGEMENT Per Rakesh Kumar: The appellant, during the period from Jan. 2009 to September, 2009, took cenvat credit amounting to ₹ 6,55,931/- in respect of Plate Metallic, M.S. Chequered plates, Angles, Chennels, Round Bars, MTL Beams, M.S. Plates, CTD Bars, TMT Bars, etc. falling under Chapter .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... als), the present appeal has been filed. 2. Heard both the sides. 3. Shri Hemant Bajaj, Advocate, ld. Counsel for the appellant pleaded that as per the allegation in para-3 of the show cause notice that the steel items in question, have been used for repair and maintenance of various Chutes, Reciprocating feeder/Chain Feeders, Bunkers and transfer Chutes of Ore Hoising system and for underground mine roof support purpose as well as structures for conveyor systems, that in reply to the show cause notice itself, they had explained in detail the entire quantity of the steel items have been used for repair and maintenance of the plant and machinery and no quantity has been used for underground mine roof support for structures for conveyor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... credit, that the ratio of this judgement would be applicable in respect of the steels where it is used for roof support for any other construction in the mines. He, therefore, pleaded that there is no infirmity in the impugned order. 5. I have considered the submissions from both the sides and perused the records. 6. Para-3 of the show cause notice itself mentions that the steel items in question - Plate Metallic, M.S. Chequered Plates, Angles, Chennels, Round Metallic, MTL Beam, M.S. Plates, CTD Bars, TMT Bars, etc. have been used in the mines for repair of various chutes, reciprocating feeder/ chain feeders, bunkers and transfer chutes of ore hoisting system and also for underground mine roof support purpose, construction of platfor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X