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TMI Blog2015 (11) TMI 1732X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of India CementLtd. [2015 (3) TMI 661 - MADRAS HIGH COURT] held that iron and steel items of similar nature are eligible for credit - credit allowed - appeal dismissed - decided against Revenue. - Appeal No. E/1138/2007-EX [DB] - Final Order No. 53714/2015 - Dated:- 30-11-2015 - Hon ble Smt. Sulekha Beevi C.S., Member (Judicial) and Hon ble Shri B. Ravichandran, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akhs. On appeal, the Commissioner (Appeals) vide his order dated 31.1.2007 set aside the order and allowed the appeal. Aggrieved by this order the Revenue is in appeal before us. 2. In appeal, the Revenue contended that the various iron and steel items like M.S. Plates, angles, channels etc were used in the plant for fabrication of structure of the plant like ducting for bag filter, venting and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal, High Court and Apex Court to support the claim for credit. 6. We have heard both the sides and examined appeal records. The nature of usage of these iron and steel items have been elaborately mentioned by the respondent and has been considered by the ld. Commissioner (Appeals). The impugned records the following findings: If one reckons the functional usage as submitted by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 (321) ELT 209 (Mad.), 2014 (310) ELT 639 (Mad.) and Chemplast Sanmar Ltd. 2014 (310) ELT 870 (Mad.) held that iron and steel items of similar nature are eligible for credit. Honble Supreme Court in the case of Rajasthan Spinning Weaving Mills Ltd. 2010(255) ELT 481 (S.C.) applied user test on the facts in hand and held that the steel plates and M.S. Channels used in the fabrication of chimney ..... X X X X Extracts X X X X X X X X Extracts X X X X
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