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TMI Blog2018 (5) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... be entitled to the Cenvat Credit - credit allowed. CENVAT credit - excess amount of duty paid - the education cess and Secondary Higher Education cess which was not payable but paid - Held that: - the issue is covered by the judgment of Bombay High Court in Nestle India Ltd.’s case [2011 (6) TMI 164 - BOMBAY HIGH COURT], where it was held that he payment of excise duty must be treated as valid, therefore, the claim of Modvat credit must be treated as excise duty validly paid - credit allowed. Appeal allowed - decided in favor of appellant. - E/12934 of 2014-SM - A/13206/2017 - Dated:- 17-10-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri P.P. Jadeja, Consultant for the Appellant Present Shri L.Patra, A.R. for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el.). On the admissibility of credit of ₹ 96,552/- availed on the items viz. MS Angles, Channels, beams etc were used for construction of foundation/structural of machinery within the factory premises, he has submitted that these items are eligible to credit as per the definition of input prescribed under Rule 2(k) of CCR, 2004. In support, he referred to the judgement of the Principal Bench At Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise Customs, Raipur 2016 (341) ELT 372 (Tri- Del.) 4. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). 5. Heard both sides and peruse the records. I find that the admissibility of of CENVAT credit of duty paid on Coi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered by the Hon ble Gujarat High Court in the case of Mundra Ports Special Economic Zone Ltd., 2015 (04) LCX0197 - 2015 (39) S.T.R. 726 (Guj.), wherein it was observed that the amendment made on 7-7-2009 cannot be held to be clarificatory and as such would be applicable only prospectively. 15. We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur v. Rajasthan Spinning Weaving Mills Ltd., 2010 (255) E.L.T. 481 (S.C.), wherein the Hon ble Supreme Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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