2016 (4) TMI 102

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....ran, AC (AR) ORDER The appellant M/s. Hinduja Foundries Ltd. Kathivakkam High Road, Ennore, Chennai, filed this appeal against the order passed by the Commissioner (Appeals) dated 04.08.2014, wherein the Commissioner (Appeals) upheld the order of the adjudicating authority. 2. The brief facts of the case are that the appellant is engaged in the manufacture of Cast articles of Iron and Alu....

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....he factory they are ineligible for the credit on excise duty paid on inputs and capital goods. In terms of Rule 2 (k) of CCR which stood prior to 1.4.2011 as well as the amendment to Rule 2 (k) w.e.f. 1.4.2011, the appellants were not eligible for the credit which sought to exclude credit for 'Goods used for construction of building or civil structure or parts thereof (or) laying of foundation of ....

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....me into effect from 1.4.2011 are applicable. He further submits that against the demand of Rs. 3,07,902/- the appellants have already deposited an amount of Rs. 30,791/- on 25.10.2014. He relies on this Tribunal Bench Final Order No. 40332/2015 dated 20.03.2015 in the appellant's own case on identical issue, wherein the Tribunal remanded the case to the adjudicating authority. He prays to set ....

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.... various High Court pronouncements on the issue of credit availed on MS Angles, channels etc. in the following cases :- 1. Commissioner Vs. Jawahar Mills Ltd. 2001 (132) ELT 3 (SC) 2. CCE, Tiruchirappalli Vs. India Cements Ltd. 2014 (305) ELT 558 (Mad.) 3. CCE, Belgaum Vs. Doodhaganga Krishna Sahakari Sakkare Karkhane Niyamit - 2013 (297) ELT 361 (Kar.) 4. CCE, Bangalore Vs. SLR Steels....