9911796707
TMI Blog2016 (1) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT OF INDIA], while allowing the credit on M.S. items like angles, sheets, etc. evolved user test to determine whether these items can be considered as components or accessories of capital goods on applying this principle - there is no error in the findings by the ld. Commissioner (Appeals) in as far as eligibility of credit on steel structural items. CENVAT credit - cement - Held that: - t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and capital goods. After audit of the records of the respondent by the officers, proceedings were initiated to disallow under a cover of cenvat credit amounting to ₹ 27,08,116/- availed on cement and structural items. After adjudication, the Original Authority passed order dated 10.09.2014 disallowing the said credit and imposing equal penalty. On appeal, the Commissioner (Appeals) allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a claim for exemption under Notification no.67/95-CE; (d) The cement has been used in the civil work of construction of support structures of storage tank and hence, credit cannot be allowed on such cement. 5. Ld. Counsel for the respondent submitted that the impugned order examined all the issues in detail with supporting case laws and there is nothing in the present appeal filed by the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The plea of the Revenue is that the credit taken on structural items amounting to ₹ 21,60,362/- and cement ₹ 38,122/- is not legal and proper. These structural items are used by the appellant only to support the capital goods. I find that such assertion by the Revenue is without any supporting evidence whereas the Respondent have produced detailed certificate indicating the usage of v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmine whether these items can be considered as components or accessories of capital goods on applying this principle. I find that there is no error in the findings by the ld. Commissioner (Appeals) in as far as eligibility of credit on steel structural items. However, I find that the cement used for constructing under-ground storage tank, which is a civil structure, will not be eligible for cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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