9911796707
TMI Blog2018 (3) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... the User Test of the goods in question as observed by the Commissioner (Appeals) - It is seen that the items in questions were used as supporting structure of ESP Conveyor Support System etc. The Tribunal in recent decision in the case of Commissioner of Customs and Central Excise, Raipur Vs. Bhilai Ispat Private Limited [2017 (4) TMI 206 - CESTAT NEW DELHI] dismissed the appeal filed by the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit along with interest and to impose penalty. The Adjudicating authority confirmed the demand of Cenvat Credit of ₹ 14,62,107.00 along with interest and imposed penalty of equal amount of Cenvat Credit. By the impugned Order the Commissioner (Appeals) set aside the Adjudication Order and allowed the appeal filed by the Assessee. Hence, Revenue filed this appeal. 4. Heard both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to earth and immovable in nature. However, in terms of the position as laid down in various quasi-judicial/judicial forums referred at Para 5.7 to 5.8 above, the test to be applied in the impugned matter is whether, without the impugned structural materials, the machinery could be erected and be made functional at all. 5.11. It is obvious that the structures like ABC Building, Cooler discharg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely kept under earth as a safety measure in terms of statutory norms specified, therefore, being integral part of manufacturing process is admissible to credit. I do not see any findings in the impugned OIO that distinguish the impugned items and establish that their usage was not essential to the functioning of the impugned capital goods and merely a structure for support or material used for su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue had not disputed the User Test of the goods in question as observed by the Commissioner (Appeals). It is seen that the items in questions were used as supporting structure of ESP Conveyor Support System etc. The Tribunal in recent decision in the case of Commissioner of Customs and Central Excise, Raipur Vs. Bhilai Ispat Private Limited 2017 (346) ELT 304 ( Tri-Del) dismissed the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
