2016 (6) TMI 1009

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..... ha Beevi, C.S. ] The issue for consideration in above appeals being same, they were heard together and are disposed by this common order. The issue involved is the denial of CENVAT Credit of duty paid on MS Angles, Channels, MS Plates, MS Beams, Joists, Chequered plates etc., as capital goods. 2. The appellant is engaged in manufacture of writing and printing paper, newprint and krafts paper. The appellant availed credit on MS Angles, Channels, MS Plates etc., as capital goods. The period involved in Appeal No. 2613/11 is July, 2008 to September, 2008 and credit under challenge is ₹ 4,28,946/-. In Appeal No. 2634/2011, the period involved in October, 2008 to March, 2009 and disputed credit is ₹ 63,942/-. The appeals are filed .....

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..... ch of the Tribunal in the case of Vandana Global Ltd (Supra) held that this amendment is retrospective. That therefore authorities below have rightly denied the credit. 5. I have considered the submissions made before me. The appelant s contention is that the subject items were used for erecting the capital goods like Boiler, Paper pulp machine, Paper machine, Fuel conveyor system. That when MS Plates, MS Channels, MS Beams etc., are used for erecting/fabricating such capital goods, these MS items become part/component/accessory of such capital goods. On examination of definition of capital goods it can be seen that the components, spares, accessories of such machineries also fall within the definition of capital goods. Without erecting th .....

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..... in the case of CCE & Cus, Visakhapatnam Vs Rashtriya Ispat Nigam Ltd., [2011 (4) TMI 1098 (A.P-H.C)] upheld the order of Tribunal which allowed credit on MS items used for fabrication in repairs and maintenance of capital goods within the factory. Again the Hon'ble High Court of Madras in the case of India Cements Vs Cestat, Chennai [2015 (321) ECT 209 (Mad)] has held that credit is admissible on MS items used for erection of capital goods. In view thereof, I hold that appellant is eligible for credit availed on subject items. 7. In the result, the impugned orders are set aside. The appeals are allowed with consequential reliefs, if any. ( Operative part of this order was pronounced in court on conclusion of the hearing )
Case laws, D .....

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