9911796707
TMI Blog2016 (9) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... echoed this view and held that credit of duty on MS items (HR plates/sheets) used for repair and maintainence is admissible. Therefore, by following the ratio laid down in the aforesaid judgments, the appeal is allowed in toto. - Decided in favour of appellant with consequential relief - E/21945/2015 - A/30598/2016 - Dated:- 18-7-2016 - Madhu Mohan Damodhar, Member (Technical) Sh. G. Prahlad, Advocate for the Appellant. Sh. Guna Ranjan, Superintendent (AR) for the Respondent. ORDER The Appellants herein are manufacturers of Cement and Clinker failing under Chapter sub Heading 2523 29 10 (OPC), 2523 29 30(PPC) and 2523 1000 respectively of the Central Excise Tariff Act, 1985. The Appellants are registered with the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed the following: i) Demand of CENVAT credit of ₹ 1,83,557/- under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944; ii) Demand of interest of the amount at (i) under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11AB of the Central Excise Act, 1944; iii )lmposition of penalty of ₹ 18,500/- imposed under Rule 15(1) of the CENVAT Credit Rules, 2004; The impugned Order-in-Appeal has been passed on the ground that the 'MS Flats', 'MS Sheets'. 'MS Bolt' and 'MS Plate Chequered' used by the Appellants in the manufacturing unit could not be considered as capital goods as defined under Rule 2 (a) of the CENVAT Credit Rules, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ettled in favour by a plethora of judgments, including that of CCE C, Visakhapatnam Vs Rastriya Ispat Nigam Ltd., [2011 (271) ELT 338 (AP)] where the Hon'ble High Court interalia held that credit on steel sheets used in repair and maintaincence of capital goods is eligible for credit. Even this very Bench, in the case of CCE ST, Visakhapatnam vs HPCL (Final Order No. A/30302/2016 dated 28/03/2016) and also in the case of Orient Cements Vs CCE ST, Hyderabad-I (Final Order No. A/30528/2016 dated 10/06/2016) has also echoed this view and held that credit of duty on MS items (HR plates/sheets) used for repair and maintainence is admissible. Following the ratio laid down in the aforesaid judgments, the appeal is allowed in toto, with c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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