2016 (1) TMI 922

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.... Respondent : Shri K.P.Muralidharan, AC (AR) Per R. Periasami The present appeal is arising out of OIA dt.31.10.2003 passed by the Commissioner (Appeals). 2. The brief facts of the case relates disallowance of cenvat credit on various parts of machines and parts used in the appellant's factory for manufacture of cement and clinkers. SCN was issued for demanding recovery of credit of R....

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....ts that in their own case where the Tribunal in the case of Madras Cements Vs CCE Trichy - 2006 (202) ELT 106 (Tri.-Chennai) disallowed the credit on a list of items by holding that these are not capital goods against which appellant preferred civil appeal before the Hon'ble Supreme Court and the Hon'ble Supreme Court in their final order dt. 7.10.2015 in the case of Madras Cements Ltd. Vs....

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.... hearing both sides, we find that the short issue relates to admissibility of capital goods credit on the parts used by the appellant in the capital goods of plant and machinery which in turn are used in the manufacture of excisable goods, cement and clinker and inputs used in manufacture of final product. The issue relates to erstwhile rule 57Q of CER 1944. We find that the Hon'ble Supreme Co....

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....ot in the nature of capital goods and these were used for construction of concrete structure and foundation on which the various heavy machineries in a cement plant was to be erected. On that basis, it is argued that the goods in question were captively used for the construction of the plant and had nothing to do with the mining which is accepted by the Department itself in the show cause notice. ....