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TMI Blog2019 (4) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... t Ispat & Energy Ltd. [2016 (1) TMI 917 - CESTAT NEW DELHI] wherein identical goods were involved on which cenvat credit was denied. Credit allowed - appeal allowed - decided in favor of appellant. - E/21169/2018-SM - Final Order No. 20343/2019 - Dated:- 9-4-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Raghavendra, Advocate For the Appellant Mr. Kanipakam Murali, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 26.03.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the present case are that the appellants are manufacturers of Sponge Iron falling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f capital goods i.e. Conveyor, Kiln, Pollution and storage tank. He further submitted that without these components the main capital goods cannot stand erectly and function properly. He further submitted that the intention of the Government vide Notification 3/2001-CE dated 01.03.2001 was to disallow only on cement and steel used for commercial and industrial construction services and in the present case the appellant has not availed any credit on cement and TMT bars used for bedding and supporting structures. He further submitted that the Board Circular No. 964/07/2012-CX dated 2.4.2012 is also applicable to them as they have fabricated various system s components of conveyors, kiln, storage tanks, furnace and pollution control system. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as eligible for Cenvat credit as component of capital goods. The Hon ble High Court held after examining the various case laws in favour of assessee. Applying this principles, we find that the allegation in the show cause notice that steel items used by the appellant are neither components nor spares nor accessories is not sustainable. 9. In the case of Associated Cement Company Ltd. [ 2011 (267) E.L.T. 55 (Chhattisgarh)], the Hon ble High Court of Chhattisgarh agreed with the findings of this Tribunal holding that wearplate, MS Plate, angles, channels, etc. used for connecting/fitting fans, casing, ducting in kilns for the manufacture of clinker are eligible for Cenvat credit. Another allegation made in the show cause notice re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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