2016 (8) TMI 349

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....a, learned advocate appearing for the respondents. 3. On going through the impugned order, we find that the dispute relates to availability of Cenvat credit of duty paid on various iron and steel items used by the respondents for fabrication of various capital goods like kilns, electrification and power plants, conveyor system etc. The appellate authority after taking note of the various decisions of the Tribunal, held that the said items are cenvatable inasmuch as same have been used in the fabrication of capital goods. 4. Learned advocate appearing for the respondent brought to our notice the earlier decision of the Tribunal in the same assessee s case being M/s. Monnet Ispat and Energy Ltd. Final Order No. A.52567/2015-Ex (DB) date....

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....said to be covered by the earlier decision of the Tribunal. 6. We do not agree with the above submissions of the learned DR. Having gone through the earlier order in the case of Monnet Ispat & Energy Ltd., we find that the Tribunal was dealing with the identical issue of use of various iron and steel items for fabrication of kilns etc. As such, we are of the view that earlier order in the same assessee s case covers the issue in their favour. 7. In any case, even if the said items are held to be used as supporting structures, the dispute stand covered by the recent decision of the Hon'ble High Court of Gujarat in the case of Mundra Ports and Special Economic Zone Ltd. cited supr. Learned DR while dealing with the applicability of the ....