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TMI Blog2016 (1) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... oods when they undertook expansion of existing plant and installed a Mini Blast Furnace, Rolling Mill and Steel Melting Shop II. In this connection, they procured MS Rails, Crane Rails, CR Sheets, MS Rounds etc. and availed credit during October to December 2001. They fabricated/manufactured various goods like Column, Crane Rails, Feeder Frame for Coal, Chimneys and Flue Duct etc. at site using various capital goods and claimed the exemption under Notification No. 67/1995-CE dated 16/03/1995. 2. On Scrutiny of their claim the Department initiated action to deny the said exemption. The case was adjudicated by the Original Authority who allowed the benefit of the said exemption thereby allowed the Cenvat credit of Rs. 40,90,205/- and confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on contained in the Notification No. 67/1995-CE is not admissible. During the course of argument the learned AR reiterating the grounds of appeal. The learned Counsel for the respondent submitted that both the lower Authorities have examined in detail itemwise, the nature of items, their function and their individual eligibility. After such examination they have concluded that the impugned items have been manufactured by them as per specific design and requirement for use in/with the respective machines and have also been accordingly specifically designed to suit the requirement of the said machines. It has been categorically concluded by them that these goods are therefore parts/ components/accessories of this specific machineries/plant. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while crane is working. In view of their use, all these goods are essential accessories for EOT crane installed in respondent's factory as EOT crane cannot perform without them. The second group includes 'Base Frames' for various machines/machineries such as Air Pre-heater, SH Casing, Coal Feeder, Deacrator Drum, ID Fan, Motor, Ash Dryer/Pump, (Ash Dyke Motor and Pump) and Silo Pump. All these Base Frames are fabricated/manufactured according to specific design and drawing for specific requirement and on which various machines/machinery of the plant are installed for achieving required rigidity and vibration free function. These Base Frames are not performing any individual function as a machine and machinery but they are essent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing has been brought out to specifically controvert the above said findings of the learned Commissioner (Appeals). We find the reliance placed in appeal on this Tribunal's order in CCE, Indore vs. L.G. Hotline CPT Ltd. (supra) is not correct in as much as it is not possible to compare Steel Support Structures of Conveyors to Crane Girder, Crane Column in as much as the later items are very much part or accessories necessary for functioning of the Crane, Mere allegation that impugned goods are used in foundation or construction platform is not sufficient to deny the benefit in view of specific and categorical findings of both the lower Authorities. We find no reason to interfere with the impugned order and accordingly dismiss the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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