2015 (11) TMI 555 - AT - Central Excise

Admissibility of Cenvat Credit on Support Structures and Equipment Repairs

Commissioners of Central Excise-Customs and Service Tax-SURAT-II Versus M/s Atul Limited

The appeal regarding the admissibility of Cenvat Credit on items used in support structures and equipment repairs was considered. The judge set aside the ... Admissibility of cenvat Credit - MS Grating, TMT Bar Channels, Angle, Plate, Beams, HR Coil, MS Sheets etc. - Invocation of extended period of limitation - held that:- The same issue [2015 (10) TMI 1116 - CESTAT AHMEDABAD], in the case of the appellant has been remanded back to the Adjudicating Authority to ascertain the quantum of Cenvat Credit pertaining to items used in making support structures. I have no reason to take a different view. Accordingly, the order passed by the First Appellate Authority is set aside and this case also is remanded back to the Adjudicating authority to decide this case also in the light of the order dated 22.8.2014 passed in the case of appellant on the same issue. - Decided in favour of assessee. Issues: Admissibility of Cenvat Credit on various items used in support structure and repairs of equipmentsAnalysis:1. Admissibility of Cenvat Credit on various items: The appeal involved the admissibility of Cenvat Credit on items like MS Grating, TMT Bar Channels, Angle, Plate, Beams, HR Coil, MS Sheets used in the manufacture of support structure and repairs of equipments. The Authorized Representative for the Revenue argued on this issue, highlighting the importance of determining the Cenvat Credit pertaining to inputs used in the structure and those used in the repair of machinery/equipments.2. Remand to Adjudicating Authority: The case records indicated that a similar issue in the appellant's case had been remanded back to the Adjudicating Authority in a previous order. The judge, Mr. H.K. Thakur, after hearing both sides and perusing the records, decided to set aside the order passed by the First Appellate Authority. The case was remanded back to the Adjudicating Authority to ascertain the quantum of Cenvat Credit related to items used in making support structures. The decision was in line with the previous order dated 22.8.2014 passed in the case of the appellant on the same issue. It was emphasized that the appellant should be given an opportunity for a personal hearing before deciding the case in fresh proceedings.3. Decision and Disposal of Appeal: The appeal filed by the Revenue was allowed to the extent indicated, and the case was disposed of accordingly. The judgment was dictated and pronounced in the Court, concluding the legal proceedings related to the admissibility of Cenvat Credit on various items used in support structures and repairs of equipments.