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TMI Blog2015 (12) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue. - Appeal No. E/583/2008-EX(SM) - FINAL ORDER NO. 51712/2015-EX(SM) - Dated:- 21-5-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri R.K. Mishra, DR For the Respondent : Shri P.K. Mittal, Advocate ORDER Per Ashok Jindal: Revenue is in appeal against the impugned order wherein both the lower authorities have allowed Cenvat Credit on MS plates, MS Angle, MS Channel, Steel, Aluminum sheets bar rods that were used by the respondent for repairs and maintenance of capital goods on the ground that Cenvat Credit on these items is not available as these items have been used by the respondent in repairs and maintenance of existing equipment / plant and machinery and making supporting structure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Distillery Plant, addition of Juice Heater at the Palia Kalan Unit and mechanical digester at ETP, bagasse carrier for new boils, syrup sulphiter 100 TPH boiler, installation of clear juice heater, juice heats, bagacilo blower, upgradation and medication of Miling, truck tripler upgradation of B.W. Mill, 3 MWTG Set, Mill house crane and Ext of Mill, NK 1503 Centrifugal Machine, Installation for 100 Ton pan, addition of Vacuum Filter, Widening of Cane Carrier, Replacement of Head End Shaft, shifting of stork mill carrier, raising height of sugar grader, sugar weighing bagging machine, DG set with alternator and panel, shifting of stork mill, New truck trippler at stork mill installation of falling film evaporator, air compressor 300 MCU/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to the respondent. In the impugned order also the Ld. Commissioner (A) has observed as under: As regards Cenvat Credit on angles and channels, I find that undisputed fact is that angles channels have been used for addition, expansion and modification of plant and machinery. 5. These findings have not been contravened by the Revenue with any cogent evidence and also have made allegations in their grounds of appeal without any supporting evidence. Therefore, I do not find any infirmity with the impugned order wherein both the lower authorities have examined the usage of these items and held that these items have been used in fabrication / repairs and maintenance of plant and machinery. 6. Therefore, I do not find any infirmi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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