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TMI Blog2016 (11) TMI 1398X X X X Extracts X X X X X X X X Extracts X X X X ..... equipment & machinery. The appellant has reversed the credit of ₹ 1,75,793/- which was availed by them in respect of MS items used for civil construction and items used outside the factory. In view of the above discussions, we hold that the appellant is eligible to the tune of ₹ 1,69,92,269/- (Rs. 1,71,68,062/- less ₹ 1,75,793/-). The imposition of penalty is also not susta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items such as HR plates, MS plates, beams, MS Channels, MS angles etc., under the category of capital goods. A Show Cause Notice was issued proposing to deny the credit alleging that the said items do not fall under the category of capital goods. After due process of law, the adjudicating authority confirmed disallowed the credit of ₹ 1,71,68,062/- and ordered appropriation of ₹ 1,75,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for the very same purpose of fabrication of parts, components and accessories of capital goods. The Ld. Counsel also relied upon the judgments laid in M/s India Cements case [2015-TIOL-650-HC-MAD-CX] and also the case of Rajasthan Spinning Weaving Mills Ltd., [2010-TIOL-51-SC-CX]. 4. On behalf of the department Ld. AR Sh. Guna Ranjan reiterated the findings in the impugned order. He submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Final Order No. A/30873/2016 dated 19.09.2016 wherein the Tribunal has allowed the credit of such items used for fabrication of operating and maintenance of platforms. In the said case the Tribunal had allowed the credit on subject items used for fabrication of components/spares/accessories of the capital goods as explained in the Chartered Engineer certificate produced by the appellant. We a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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