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TMI Blog2021 (3) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the original authority confirming the demand along with interest and penalties. Since the issue involved in both the appeals is identical, both the appeals are taken up together for discussion and disposal. The details of demand etc. are as under:- Appeal No. Period Duty demanded Penalty E/20972/2019 April 2015 to Feb 2016 Rs. 9,54,704/- Rs. 95,470/- u/r 11A(15) E/21039/2019 April 2016 to June 2017 Rs. 3,28,117/- Rs. 32,811/- u/r 11A(15) For the sake of convenience, I take up the facts of appeal No.E/20972/2019. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Iron Ore Pellets, Sponge Iron Lumps and MA Billets falling under CETH 26 & 72 of CETA, 1985. Durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has also produced the record of purchase requisition, purchase order, supplier's invoice and goods receipt note. He further submitted that all the documents furnished by the appellant before the authorities clearly establishes that grate plates, wear plates, GI flats, MS plates etc. were used in the fabrication of capital goods or parts, components or accessories thereof. He further submitted that the said goods were used as inputs and/or capital goods such as components, spares and accessories and used for manufacture of capital goods. He also submitted that during the appeal proceedings before the learned Commissioner(Appeals), appellant was asked to furnish the Chartered Engineer certificate to the fact that the said goods were use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19(2) TMI 939 - CESTAT Bangalore] v. Hothur Ispat Pvt. Ltd. Vs. CCT&CE, Belgaum [2019(4) TMI 644 - CESTAT Bangalore] vi. CCE, Lucknow Vs. Mankapur Chini Mills [2019(367) ELT 889 (All.)] 4.2. The learned counsel also referred to the decision of the Hon'ble Apex court in the case of CCE, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. [2010(255) ELT 481 (SC)] wherein it has been held that any equipment used for getting rid of effluents to be treated as accessory to specified capital goods and credit thereon admissible. He also relied upon the Larger Bench decision of the Tribunal in the case of Mangalam Cement Ltd. Vs. CCE, Jaipur-I [2018(360) ELT 737 (Tri. LB)] wherein it was held that cement and steel items used for fabrication of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en due weightage to the certificate of the Chartered Engineer where the Chartered Engineer has given usage of each and every item involved in the present case. Further I find that this issue is no more res integra and has been settled by various decisions of the Tribunal relied upon by the appellant cited supra. The various decisions relied upon by the appellant cited supra have held the eligibility of the assessee for cenvat credit on various goods which have been used for manufacture of the final product. Further I find that the Division Bench of this Bench in the case of Singhal Enterprises Pvt. Ltd. Vs. CCE [2016(341) ELT 372] has held as under:- 15. We find that the controversy can be laid to rest by making a reference to the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctural items used in the fabrication of support structures would fall within the ambit of 'Capital Goods' as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat credit. 7. This decision of the Tribunal has been affirmed by the Hon'ble High Court as reported in 2018(359) ELT 313. The Larger Bench of the Tribunal in the case of Mangalam Cements Ltd. cited supra has also held that the cement and steel items used for fabrication of support structure for smooth erection of the machines has to be considered as accessories of capital goods and cenvat credit cannot be denied. Therefore in view of my discussion above and keeping in view the ratio of various decisions and the Chartered Engineer certificate p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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