2017 (10) TMI 745

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..... 701/17 - - - Dated:- 23-8-2017 - Shri P. K. Choudhary, Member ( Judicial ) Shri A. K. Biswas, Supdt.(AR) for the Revenue Shri S. B. Sharma, Advocate for the Respondent ORDER Per Shri P. K. Choudhary The Revenue is in appeal against the order of the Commissioner(Appeals). The respondents are engaged in the manufacture of sponge iron and other products liable to Central Excise duty. They have availed Cenvat Credit of duty on various iron and steel items used in the fabrication of Storage Tanks, such as Iron Ore Ground Hopper, Coal Ground Hopper, Stock Bin for Iron Ore, Coal Dolomite, Finished Product Storage Bin and Pollution Control Equipments such as Bag Filter, Gas Conditioning Tower (GCT) Chimney Pipe, ESP Hopp .....

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..... peals) arrived at these findings. The ld.Counsel relies on the decision of this Bench in the case of Commr. of Central Excise Customs, BBSR-II v. SPS Steel Power Ltd.[F/O/76328/2017 dated 12.07.2017]. 4. Heard both sides and perused the appeal records. 5. For the proper appreciation of the case, the findings of the Commissioner(Appeals), are reproduced below:- 5.8 I would note that the Adjudicating Authority has invoked the larger Bench in the case of M/s.Vanadana Global Ltd. which as per the said Authority has categorically denied input credit on the items consumed in making supporting structures of various capital goods or consumed in making such capital-assets ; and thus the ratio of the aforesaid case clearly makes the de .....

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..... t the support structures fully satisfies the user test as without then, production machineries cannot be made functional. The Appellant also states that technological structures/supporting structures are parts and accessories of the specified Capital Goods also gets support from the clarification issued by the Board vide Circular No.964/07/2012-CX dated 02.04.2012 which clarifies that as per the Section Note 4 of the Section XVI of the Central Excise Tariff Act, 1985 supporting structures are nothing but parts and accessories of the production machineries falling under Ch.84/85. 5.10 As seen above, the Adjudicating Authority has invoked certain quasi-judicial/judicial position to reject the impugned claims made by the Appellant. This w .....

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