9911796707
TMI Blog2020 (9) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... MS Plates, PPGI profiles sheets etc. used in erection of EOT crane (during the gestation period) for the new factory - steel structures, nut and bolt, electrical items, 122 KV, Gantry column, 132 KV Isolator, earthing wire, etc. utilised in fabrication of the power house station - rejection of cenvat credit on the ground that these items are falling under chapter heading 72 and 73, and thus not sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 661 - MADRAS HIGH COURT] and also by the Hon ble Gujarat High Court in the case of MUNDRA PORTS AND SPECIAL ECONOMIC ZONE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE CUSTOMS [ 2015 (5) TMI 663 - GUJARAT HIGH COURT] wherein it has been held that inputs and input service used in the fabrication of capital goods are eligible inputs for the purpose of cenvat credit - The appellant is held entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ats, Joist, old and used plates, New MS Plates, PPGI profiles sheets etc. which have been admittedly used in erection of EOT crane (during the gestation period) for the new factory, amounting to ₹ 40,30,341/- and on steel structures, nut and bolt, electrical items, 122 KV, Gantry column, 132 KV Isolator, earthing wire, etc. utilised in fabrication of the power house station which controls th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd thus not specified under Rule 2A(a) of Cenvat Credit rules. 3. Heard both sides, 4. Having considered the rival contentions, I find that it is admitted fact that the items have been utilised in the factory of production for erection of new machinery, of EOT crane, utilised in fabrication of the power house station, which are capital goods and are essential for setting up of the factory which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cenvat credit. 6. Learned counsel informs that they have debited the cenvat credit under dispute under protest, at the time of investigation and the said fact is also witnessed in the order-in-original, that credit was reversed amounting to ₹ 71,94,972/-. Thus, the respondent -Department is directed to refund the amount of cenvat credit under dispute in cash, in terms of Section 142(5) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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