TaxTMI 
TaxTMI 
2015 (9) TMI 1381
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.... this Tribunal for passing a detailed and reasonable order. We reproduce below the relevant paragraphs of the Hon'ble High Court as under :- "7. In the present case, it is clear that the Tribunal is the final fact finding authority in the hierarchical chain. A perusal of the order under challenge would reveal that the facts, which are relevant for deciding the appeal, have not been discussed at all and as to how the decision of the Supreme Court and the Tribunal are applicable to the facts of the case. No reasons have been recorded by the Tribunal to arrive at the finding. This Court wishes to point out that the Tribunal could have been a little more explicit and clear while allowing the appeal by recording reasons, which are relevant to ....
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....ailed and reasoned order. However, in the circumstances of the case there shall be no order as to costs." 2. We find that the issue involved in the present appeal relates to denial of credit on (i) denial of credit on parts of surface miners used in the mines (ii) availment of credit on CCTV Cameras used in the Kiln (iii) Whether percentage of eligibility of credit is 75% or 100% on the goods cleared under project imports prior to 1.3.1997. 3. Ld. Advocate appearing for the appellant filed written submissions and reiterated the same. He submitted that surface miners being used in the mines for extraction of lime stones, parts of the miners are eligible for credit. In this regard, the Ld. Advocate relied on this Tribunal's Final Order ....
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....es (ii) availment of credit on CCTV Cameras used in the Kiln (iii) eligibility of 100% credit on the goods cleared under project imports prior to 1.3.1997. As per the directions of the Hon'ble High Court, Madras, we have examined the admissibility of credit on each of the inputs used in the mines and whether the appellants have their own captive mines. This Tribunal in Final Order No.40674/2015 dated. 19.6.2015 reported in CCE Trichy Vs The India Cements Ltd.2015-VIL-316-CESTAT-CHE- in appellant s own case dealt the issue of use of capital goods and inputs in their own captive mines. Therefore, there is no dispute on the use of parts of surface mines in the capital goods at mines. Further, we find that in the appellant's own case, the T....
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....g clearly traversing beyond the show cause notice, is not sustainable in law. 7. As regards CCTVs, we find that CCTVs are installed inside the kiln which is essential to monitor the manufacture of finished goods. Therefore, they are eligible for credit. This Tribunal in the case of CCE Vs Sterlite Industries (I) Ltd. - 2009 (243) ELT 577 (Tri.-Chennai). The relevant portion of Tribunal's order (supra) is extracted below: 2. We have heard both sides. We find that PLC Hardware, CCTV System and Radio Remote Control are instrumentation materials used in the control system of the plant for monitoring the manufacturing activity; that all the high speed rotating systems are controlled by the PLC Hardware. CCTV system is a remote eye which co....
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....nal products. On the other hand, the Adjudicating Authority has denied the Modvat credit on CCTVs on the ground that these are not used in producing or processing of any goods or for bringing about any change in the manufacture of final products. We agree with the submissions of learned Advocate that CCTVs are eligible capital goods as they take part in producing or processing of any goods because they are used to monitor the burning zone area of kiln. We accordingly hold that they are eligible to take the Modvat credit of the duty paid on CCTVs. 8. As regards admissibility of 100% of credit on the project import goods, we find that credit goods were imported in March 1996. We find that on a perusal of D-3 declaration submitted on 22.3.96 ....