9911796707
TMI Blog2016 (9) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... it is the case of the appellant that these items are used for fabrication/ erection/installation of Kiln especially upgradation, close circuiting project which are in the nature of the plant - Held that: - in the appellant’s own case Hon'ble High Court of Chattisgarh in the judgment UNION OF INDIA Versus ASSOCIATED CEMENT COMPANY LTD. [2010 (10) TMI 550 - CHHATTISGARH HIGH COURT] has held that ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... installation of Kiln especially upgradation, close circuiting project which are in the nature of the plant. Both the lower authorities have come to a conclusion that angles channels, beams, can neither be termed as inputs used in or in relation to the final products or they are specified capital goods and nor can be said to be used as components and accessories. 4. In my considered view, the lowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey for diesel generating set. Same is the view expressed by the Delhi bench in appellant's own case in final order 779/08 dated 02.05.2008. On the face of such judgment of the Tribunal and the Hon'ble High Court in appellant's own case, I find that the impugned orders are unsustainable and the appellant is eligible for availment of cenvat credit of the central excise duty paid on steel plates, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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