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TMI Blog2018 (4) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... apital machinery or accessories to such capital machinery and also connected structures which are essential for usage of capital goods - These items were held to be eligible in various decisions of the Tribunal - appeal allowed - decided in favor of appellant. - E/50042 Of 2018(SM) - 51080/2018 - Dated:- 22-3-2018 - Shri B. Ravichandran, Member (Technical) Shri Rajesh Chhibber, Advocate - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Counsel for the appellant submitted that the items under dispute were used mainly for fabrication of plant and machinery like ladle, billet machine, tundish, decarburization furnace and also various modifications and maintenance work to avoid leakage of liquid metal etc. They have submitted elaborate write-up on usage of various items before the Jurisdictional officers. However, the lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I have head both the sides and perused the appeal record. The usage of various items have been explained in the letter dated 06/10/2015 filed by the appellant with the Jurisdictional Superintendent. In fact, the show cause notice proceeded to deny the credit mainly on the ground that these items were excluded from Cenvat Credit Rules under Rule 2 (k) of Cenvat Credit Rules, 2004. No other reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 81 (S.C.). Though there are large number of decisions of the tribunal on this dispute, a reference can be made to a few decisions: - (a) Monnet Ispat Energy Ltd. vs. CCE, Raipur 2015 (330) E.L.T. 711 (Tri. Del.); (b) Srinathji Ispat Ltd. vs. CCE ST, Ghaziabad 2016 (333) E.L.T. 454 (Tri. Del.); and (c) Sangam India Ltd. vs. CCE ST, Jaipur II 2016 (343) E.L.T. 1057 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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