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TMI Blog2020 (2) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of final product - Credit allowed. Materials used for railway line - HELD THAT:- In the present case railway line installed partly within the factory and outside the factory is exclusively used for handing of material which is used in the manufacture of final product - Hon ble Supreme Court in the case of VIKRAM CEMENT VERSUS CCE, INDORE [ 2006 (2) TMI 1 - SUPREME COURT] ), are of the view that credit on material used for laying rail line is admissible - credit allowed. M.S. Gratings/G.I Coated Gratings - HELD THAT:- The same is used as accessory for supporting and holding for approaching how to plant/ processing units of refinery. The platforms for approaching or reaching out the plant is part and parcel of the entire plant and m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el Sheerazi, Learned Counsel along with Shri. Roshil Nichani, Advocate and Ms. Dimple Gohil, Advocate appearing on behalf of the appellant submits that the appellant s unit is an integrated huge petroleum plant engaged in manufacture of: Motor spirit; High Speed diesel; Furnace oil; Superior kerosene; LPG etc. He submits that all the items on which cenvat credit was disputed are used either as inputs or capital goods in or in relation to the manufacturer of final product in their manufacturing unit. He submits that the Welding Electrodes is used as capital goods for the purpose of repairs and maintenance of plant and machinery. The said plant and machinery is undisputedly used in the manufacture of final product. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessity without which the processing unit cannot perform. He submits that the capital goods used for fabricating structural support to plant and machinery which is used for manufacturing of excisable goods eligible for cenvat credit. In this regard, he placed reliance on the following judgments: Rajsthan Spinning Weaving Mills 2010 (255) ELT 481 (SC) CCC CEx, Vishakhapatnam-II Vs A.P.P Mills Ltd. 2013 (291) ELT 585 (Tri-Bang) Thiru Arooran Sugars v. CESTAT, Chennai 2017 (355) E.L.T. 373 (Mad.) Mundra Ports Special Economic Zone Ltd. v. Commissioner-2015 (39) S.T.R. 726 (Guj.) Essar Oil Ltd. Vs CCE ST Rajkot Order No. A/14000/2017 dated 20.12.2017-SMC Larger Bench Decision of Tribunal on Banco Products (India) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d interest can be imposed only in case of wrongful availment of credit with malafide intention. 3. On the other hand Shri Samir Chitkara Leanred, Additional commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He also placed reliance on the following judgment by supporting the impugned order. 2008 (229) ELT A127 (SC) Steel Authority of India Ltd Vs. Commissioner 2008 (222) ELT 233 (Tri-Kol) SAIL Vs. CCE, Ranchi 2012 (278) ELT 167 (AP) Sree Rayalaseema Hi-Strength Hypo Ltd. Vs. CCE, Tirupati 2010 (260) ELT 321 (SC) Ramala Sahkari Chini Mills Ltd Vs. CCE, Meerut-I 2014 (313) ELT 768 (Tri-Del) Kisan Sahkari Chinni Mills Ltd Vs. CCE, Meerut-I 4. We have heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elation to the manufacture of final product. The construction chemical was used for the maintenance of cooling towers, pumps, compressors and machine base plates etc. is used for maintenance and operation of the plant, therefore, the same can be classified as accessory for plant and machinery. Hence, being essential chemicals for running plant is admissible inputs and eligible for Cenvat Credit. We find that in respect of all the items in question, this tribunal/High Court/Supreme Court has given judgment in favour of the assessee. More particularly in the appellants own case this tribunal s vide order No. A/14000/2017 dated 20.12.2017 considered the eligibility of the Cenvat Credit on the identical inputs/ capital goods and the appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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