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TMI Blog2018 (3) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... Sugars vs. CESTAT, Chennai was decided by Honble High Court of Madras [2017 (7) TMI 524 - MADRAS HIGH COURT], wherein Hon'ble High Court held in favor of the appellants therein, holding that items are eligible as inputs/capital goods - appeal allowed - decided in favor of appellant. - Appeal No: E/620/2008 - A/30222/2018 - Dated:- 31-1-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND Mr. MADH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as indicated herein above, were duty paid, received in the factory premises of the appellants and were consumed for fabrication of machinery, structural support for the machinery and cenvat credit was availed under the category of capital goods. Adjudicating authority has confirmed the demands raised on the ground that these items do not fit to become as capital goods. 5. Ld. Counsel submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after considering the decisions which were relied upon by Revenue as well as by appellants herein. It is also noted that the said decision has distinguished the judgments of Saraswati Sugar Mills case and distinguished the same in para 41 of the said judgment and have relied upon the judgment of Hon ble High Court of Gujarat in the case of Mundra Ports Special Econoic Zone Ltd. [2015(39) S.T.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sake of convenience, the said part is extracted hereafter: H. Amendment in Central Excise Rules and Cenvat Credit Rules. These changes to come into effect immediately unless specified otherwise. 1 .. 2. An explanation is being inserted in Rule 2 of Cenvat Credit Rules, 2004 so as to clarify that inputs shall not include cement, angles, channels, CTD or TMT bars and other items used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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