9911796707
TMI Blog2017 (3) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... rious judgments as in the case of Ultra Tech Cements Ltd., [2016 (1) TMI 520 - CESTAT NEW DELHI] relied upon by the appellant. Following the same, the disallowance of credit is unjustified - credit allowed - appeal allowed - decided in favor of appellant. - E/23000/2014 - A/30169/2017 - Dated:- 9-2-2017 - M/s. Sulekha Beevi, C.S., Member (Judicial) Sh. K.S. Krishna Prasad, Advocate for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess of law, the adjudicating authority confirmed the demand, interest and imposed equal amount of penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 3. On behalf of the appellant, the Ld. Counsel Sh. K.S. Krishna Prasad submitted that the MS items were used for fabrication of parts of Pneumatic systems of Pollution Control Equipment, Boilers, Chipping Machines, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Commissioner has allowed the credit in respect of MS items used for fabrication of parts of PPB press, Chipping Machines, Sanding Machine and Pollution Control Equipment. 4. Against this, the Ld. AR Sh. Arum Kumar reiterated the findings in the impugned order. He submitted that the appellants have not furnished necessary documents to establish the use of the MS items for fabrication of capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for fabrication of pans of capital goods like Pollution Control Equipment, Boilers, Chipping Machines, Hydrolic Press etc. The issue whether MS items used for fabrication of capital goods is eligible for credit is well settled by various judgments as in the case of Ultra Tech Cements Ltd., (supra) relied upon by the appellant. Following the same, hold that the disallowance of credit is unjust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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