9911796707
TMI Blog2019 (2) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... course of scrutiny of records of appellant, it was found that between 01.09.2012 to 31.07.2013, the appellant had availed CENVAT credit to the tune of Rs. 9,51,515/- against purchase of those items allegedly used for utility services needed for operation of machines for production, but in response to show-cause notice dated 03.10.2013 proposing duty demand for such allegedly wrong availment of credits, the appellant had consistently pleaded before the Revenue as well as Adjudicating Authority that those H.R. Plates were used to store acid in regeneration tank, protect inner part of the furnace, during galvanisation as well as repair and maintenance of re-coiler sliding base, while M.S. Plates were used to patch up worn out machines and for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Warana SSK Ltd. Vs. CCE, Kolhapur - 2018-TIOL-883-CESTAT-MUM, Asian Colour Coated Ispat Ltd. Vs. CCE, Mumbai-II and Jai Mahesh Sugar Industries Ltd. Vs. CCE, Aurangabad - Order No. A/89516/17/SMB dated 12.09.2017, he argued that supporting structures are not component of capital goods as held in the case of Saraswati Sugar Mills Vs. CCE, Delhi-III reported in 2011 (270) ELT 465 (SC) as they are not essential requirements in a manufacturing unit and therefore, reasoning and rationality found in the order of the Commissioner (Appeals) needs no interference. 5. Heard from both the sides at length and perused the case records as well as development of law in the field through judicial pronouncements, as referred by the adversaries. As per repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red view, availment of CENVAT credit by the appellant on MS Plates, Steel Plates etc. which were used either as capital goods or as support structure or even for repair and maintenance activities of the manufacturing unit are admissible CENVAT credits which were rightly availed by the appellant and the case laws submitted by the respondent-department, which were all based on finding of the Hon'ble Supreme Court in Saraswati Sugar Mills (supra) are not applicable in this case since those were used as fabricating structure for supporting machines, equipments and not essential requirement in a sugar manufacturing units. Hence the order. ORDER 6. The appeal is allowed and the order passed by the Commissioner of GST & Central Excise (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
