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TMI Blog2018 (4) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... .-70735-70743/2018 - Dated:- 28-8-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Ms. Pushpila Bisht, Advocate for Appellants Shri Sandeep Kumar Singh, Assistant Commissioner (AR) for Respondent ORDER Per: Anil Choudhary The issue in these appeals is allowability of Cenvat Credit on items like Shape section/MS Angle/Channel/Girder/plate (7208/7216), M.S. Column, H.R. Coils, H.R. Cobbler Plates, CR Sheets, Steel Bars, M.S. Bar, etc. 2. The brief facts are that the appellant is a sugar factory engaged in manufacture of Sugar and Molasses and Chemicals. The appellant availed Cenvat Credit on inputs and capital goods. Show cause notices dated 22nd May, 2009 21.05.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant company and the employee Shri Amit Kumar Sharma are before this Tribunal in appeal. The learned counsel for the appellant states that the learned Commissioner made factual errors in the order while observing that although the appellant produced the documents with regard to the use of the items in question, used in fabrication of various machinery with support of Chief Engineers/Chartered Engineers certificate, and failed to provide the name of the capital goods/parts of the capital goods which were fabricated out of the impugned items. The learned counsel points out from the reply to the show cause notice, that they had given the specific use of each and every item, disputed vide the show cause notice. So far the items in dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of Capital Goods in Rule 2(a), capital goods means and includes components, spares and accessories of the goods which are capital goods, falling under Chapter 82, 84, 85, 90, etc. Accordingly, the credit taken is correct and the same may be allowed. 6. The Learned A.R. for the Revenue have relied on the impugned order. 7. Having considered the rival contentions I find that the items in dispute are either components of capital goods or inputs which have been used in manufacture of capital goods, which are further used in the factory of the appellant for manufacture of dutiable goods like sugar and molasses etc. Accordingly, I hold that the appellant is entitled to Cenvat Credit on the items in dispute. Accordingly, these appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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