2016 (11) TMI 1097

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.... billets are used for the manufacture of rolled products such as structural steel and rail and such rolled products are used for further manufacture of various structures in Beam Welding Units and in the manufacture of crane and its components, which are later cleared on payment of duty. The issue involved in the present appeals is the correctness of cenvat credit availed on structural steel used in the manufacture of final products cleared on payment of duty, credit availed on rail, railway track materials and JO trucks. The Original Authority denied the credit on these items. 2. Ld. Consultant appearing on behalf of the appellants submitted that the various items on which credit has been taken by the appellant were rightly eligible for....

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....tand even against an order which has attained finality. For the legal position, reliance was placed on the decision of the Hon'ble Gujarat High Court in the case of Cargill India Ltd. 2013 (288) ELT 209. (e) Ld. Consultant for the appellant also submitted list of documents, which are not considered by the lower authorities while examining the dispute regarding eligibility of various items for credit. 3. Ld. AR defended the impugned orders and submitted that the orders contain detailed reasons supported by law for denial of credits. The cenvat credit has been correctly denied as these items do not fall under the category of either inputs or capital goods. It was further submitted that the major portion of the credit denied relate....

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....used in the manufacture of structural steel, which are cleared on payment of duty. We find that the Commissioner of Central Excise, Raipur in his order dated 21.11.2013 in the appellants own case covering the period April, 2012 to December, 2012 held that the inputs were used as raw materials, which were evidently contained in final products cleared on payment of appropriate duty. He discounted the contention of the Revenue that these goods are the support structures for mounting machines and as such, are not machines or components and hence, not eligible for credit. It was categorically recorded that such assertion in the show cause notice was erroneous in view of the facts examined by the Original Authority. He accordingly allowed the cre....

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....factory premises. We have perused the technical write up and photographs of the said JO trucks. These are four wheeled industrial platform truck for horizontal movement of heavy material upto 2 MTs. These are basically material handling equipments operated within the premises of the factory. We note that the credit on such JO truck has been allowed by the Tribunal in the appellant s own case vide Final Order No.51754/2016 dated 5.5.2016. The said order also allowed cenvat credit in respect of railway track materials following the decision in the appellant s own case vide Final Order No.52840 of 2015 dated 9.9.2015. For JO trucks, reliance was placed on earlier decision in the appellant s own case vide Final Order No.52994 of 2015 dated 8.3.....