2016 (11) TMI 1099

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....d the Department has been represented by ld. AR, Sh. Yogesh Agarwal. 3. The advocate for the Appellant, based on appeal memoranda and written submissions, interalia submits as follows: (i) The Appellant was denied the Cenvat Credit on the ground that the subject goods have been used for manufacturing supporting structures. (ii) The Appellant s entire manufacturing plant is an integrated, interconnected system of machines and structures comprising of kiln, conveyor, ducts, chimneys etc. and without the steel structure the commercial production of the sponge iron cannot take place. The steel structures are the technological requirement of the sponge iron plant. The appellants have only availed credit on those iron & steel....

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....n dispute that the impugned goods were used for fabrication of structurals to support various machines like crusher, kiln, hoopers, etc., and that without these structurals, the machinery could not be erected and would not function. 10. In the case of Commissioner of Central Excise, Jaipur v. Rajasthan Spinning & Weaving Mills Ltd., reported in 2010 (255) E.L.T. 481, relied on by the learned counsel appearing for the assessee, the Apex Court, while dealing with the issue in question, in Paragraph Nos. 7 and 8, held as follows : "7. In the present case, it is seen that the items in question were used in the erection of various machineries such as, - new additional Electrostatic Precipitator for raw mill project, additional ....