2017 (10) TMI 77

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..... ms-Angles, Channels, Plates, Rods etc. required to make machines function without any vibration or movement, cannot be said to be used in construction of buildings but linked with machinery used in production of final product, therefore, the Cenvat credit is admissible - credit allowed - appeal dismissed - decided against Revenue.
Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Sandeep Kumar Singh (Dy. Commr) AR for Appellant Shri Aalok Arora (Advocate) for Respondent ORDER Per : Anil Choudhary This appeal is preferred by the Revenue against Order-in-Appeal dated 26/02/2010. 2. Brief facts of the case are that the respondent has established a new sugar factory at village Asmoli, district Mo .....

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..... ₹ 10,074/- and set aside the penalty imposed. 4. Against the order dated 26/02/2010 of Learned Commissioner (Appeals), the Revenue has filed the present appeal. 5. The Learned AR for the Revenue supports the grounds of appeal raised in appeal memo. 6. The Counsel for respondent submits that against the impugned Order-in-Appeal dated 26/02/2010 for denial of modvat credit of ₹ 5,94,395/- the respondent filed the appeal before the Hon'ble CESTAT New Delhi. Their Appeal bearing No.E/1613/2010-EX[SM] has been decided by Final Order No.56922/2013-SM[BR] [PB] dated 05/06/2013 reported in 2013 (297) E.L.T. 53 (Tri. Del.) wherein the modvat credit on CO-generation system, welding electrodes, welding machine has been allowed and modv .....

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..... ndent requested for dismissal of the appeal of Revenue in view of submissions made above and judgments relied thereon. 7. Heard both sides and perused the records. 8. We find, in the case at hand the issue involved is whether the respondent has rightly availed Modvat credit on HR Sheet, Plate, Channel, Shape & Section, Round, Angle etc. used in fabrication of machine, machinery parts and support structure necessary for installation of heavy machinery. We find, the respondent have submitted before the lower authorities chart showing use of each item involved and the Learned Commissioner (Appeals) taking into account the submissions of respondent and evidence available on record, referring and relying on number of Tribunal judgments and als .....

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