2017 (8) TMI 543

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..... galore], has held that the cenvat credit is availed on HR Plates and Sheets etc used for setting up of blast furnace and coke over plants - Since the facts are identical except for fabrication of Re-heating furnace in place of fabrication of blast furnace, therefore, by following the ratios of the above decisions, credit is allowed - appeal allowed - decided in favor of appellant.
Shri S.S Garg, Judicial Member Shri T. Srinivasa, CA - For the Appellant Dr Harish J, Deputy Commissioner (AR) - For the Respondent ORDER Per: S.S GARG These two appeals have been filed by the appellant directed against the impugned order passed on 05.03.2012 whereby the Commissioner (Appeals) has upheld the Order-in-Original and rejected the appeals of th .....

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..... Cenvat Credit Rules 2004 read with Section 11AC of the Central Excise Act 1944. The adjudicating authority after following the due process of law vide the Orders-in-Original dated 23.09.2010 and 28.09.2010 confirmed the demand along with interest and imposed equivalent penalty under Rule 15 of the Cenvat Credit Rules 2004. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) on the ground that the steel items were used for fabrication of Gantry and Columns which are components of EOT Cranes and hence rightly covered under the definition of 'capital goods'. After considering the submissions of the appellant, the learned Commissioner by the impugned order rejected the appeals of the appellant and henc .....

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..... ner of Central Excise d) CC, Raipur Vs. M/s. Jindal Steels and Power Ltd. 2016 (1) TMI 59 - CESTAT New Delhi e) Mukund Limited Vs. Commissioner of Central Excise, Belapur 2016 (3) TMI 155 - CESTAT Mumbai f) Madras High Court decision in the case of CCE Vs. M/s. India Cements Ltd g) JSW Steel Ltd Vs. The Commissioner of Central Excise 2017 (2) TMI 1071 - CESTAT Bangalore 5. On the other hand the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material and the various decisions relied upon by the appellant cited supra, I find that as per the certificate issued by the Chartered Engineer that the HR Plates, MS Beams, MS Channels, HR Cut coil were used to .....

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