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TMI Blog2016 (11) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... d in their factory using these M.S. Items and also the Department's view taken in the order mentioned above in the appellant's own case for the subsequent period, we find no justification for denial of credit on these items in the impugned orders. Regarding cenvat credit on rails, MBC concrete sleepers used in railway line, as mentioned above, the credit has been allowed to the appellant in subsequent orders. Reference can also be made to the order dated 25.02.2010 of the Commissioner (Appeals) in the appellant's own case, where credit has been allowed on railway, MBC concrete sleepers as inputs. Similarly, credit has been allowed on beams, angles, columns and rails used in the manufacture of capital goods, which are cleared on payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri H.V. Girinikar, CA for the appellants Shri Yogesh Agarwal, DR for the respondent ORDER Per B. Ravichandran These are two appeals dealing with similar issues covering different periods and are taken up together for disposal. The appellants are engaged in the manufacture of sponge iron, which in turn is used in the manufacture of bloom /billets. A part of billets are used for the manufacture of rolled products such as structural steel and rail and such rolled products are used for further manufacture of various structures in Beam Welding Units and in the manufacture of crane and its components, which are later cleared on payment of duty. The issue involved in the present appeals is the correctness of cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants own case. (c) Cenvat credit on JO trucks is rightly available as these are material handling equipments, which are used for transportation of raw materials within the premises of manufacturing unit. (d) The department cannot take divergent view. As can be seen from the above narration, the Department has been taking inconsistent view changing the stand even against an order which has attained finality. For the legal position, reliance was placed on the decision of the Hon ble Gujarat High Court in the case of Cargill India Ltd. 2013 (288) ELT 209. (e) Ld. Consultant for the appellant also submitted list of documents, which are not considered by the lower authorities while examining the dispute regarding eligibility of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structures and cranes, daily stock account of finished goods, invoice-wise statement of clearance of crane and crane parts, invoice-wise clearance of structure along with sample invoices, statement of all such clearances of cranes/structures on payment of duty along with invoices in support of their claim that cenvat credit is rightly eligible on the steel items used in the manufacture of structural steel, which are cleared on payment of duty. We find that the Commissioner of Central Excise, Raipur in his order dated 21.11.2013 in the appellants own case covering the period April, 2012 to December, 2012 held that the inputs were used as raw materials, which were evidently contained in final products cleared on payment of appropriate duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where credit has been allowed on railway, MBC concrete sleepers as inputs. Similarly, credit has been allowed on beams, angles, columns and rails used in the manufacture of capital goods, which are cleared on payment of duty. 7. Regarding admissibility of credit on JO trucks, admittedly, the said trucks were used for transportation of raw materials within the factory premises. We have perused the technical write up and photographs of the said JO trucks. These are four wheeled industrial platform truck for horizontal movement of heavy material upto 2 MTs. These are basically material handling equipments operated within the premises of the factory. We note that the credit on such JO truck has been allowed by the Tribunal in the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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