9911796707
TMI Blog2020 (4) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... NTRAL EXCISE, [ 2015 (3) TMI 661 - MADRAS HIGH COURT] has held that steel items like MS Rod, Sheet, MS Channel, MS Plate, Flat, etc., used for erection of capital goods or used for fabrication of structural to support various machines, such as crusher, Kiln, hoopers, etc., and without such structural, machinery could not be erected and would not function. It was held that on these items, Cenvat credit is allowable in terms of Rule 2(a) (A) of Cenvat Credit Rules, 2004 - credit is available in respect of iron and steel items like Angles, Channels, Sheets, Plates etc., used as structural support. CENVAT Credit - fabricated structural procured from suppliers like McNally Bharat, and as well as MIDH Private Limited. - HELD THAT:- Being items li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same and they sold zinc metal and lead, which are dutiable outputs. The appellant is a PSU registered with the department and making regular compliances under the scheme of the Act and the Rules. 4. Three show cause notices were issued proposing to disallow the cenvat credit, dated 28.11.2011, 21.02.2012 and 21.04.2016. The show cause notices were adjudicated vide common order-in-original dated 15.05.2017, whereby part of the proposed disallowance was dropped and part was confirmed as follows: S. No. Show Cause Notice C. No. Period of dispute Credit Demand Upheld (in Rs.) Penalty (in Rs.) Reason for Disallowing 1. V (26) Adj.- II/289/2011/3187 dated 28.11.2011 [Pg. 41 of Appeal 1] July 7, 2009 to June 2011 7,92,597/- 7,92,597/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such structural, machinery could not be erected and would not function. It was held that on these items, Cenvat credit is allowable in terms of Rule 2(a) (A) of Cenvat Credit Rules, 2004. Accordingly, I hold that the cenvat credit is available in respect of iron and steel items like Angles, Channels, Sheets, Plates etc., used as structural support. 8. Learned Counsel further urges that amount of ₹ 7,92,597/- has been disallowed as regards 'fabricated structural' procured from suppliers like McNally Bharat, and as well as MIDH Private Limited. Being items like technological structure, which have been used in flotation cell, SPVC pumps. Further, Cable Tray have been used for support of cables in the flotation cell and earthing strips ..... X X X X Extracts X X X X X X X X Extracts X X X X
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