2016 (12) TMI 219

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....ate for the Respondent ORDER Per Justice ( Dr. ) Satish Chandra The present appeal is filed against the order No. 115/RPR-I/2012 dated 24.07.2012 passed by Commissioner (Appeals), Central Excise, Raipur. 2. The appellants are engaged in manufacture of sponge iron falling under Chapter 72 of the Central Excise Tariff Act, 1985. 3. The appellants have availed cenvat credit on various iron & ste....

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....n plant could not become operational or function without these structures These were first fabricated on site and later erected with the help of nuts & bolts and are not permanently attached to the Earth and hence remain movable. 6. We have heard ld. AR Sh. Yogesh Agarwal for the Revenue and Ms. Shreya Dahiya, ld. Counsel for the Respondent-assessee. After hearing both sides, it appears that the ....

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....planation-II to Rule 2(a) which defines the term input w.e.f. 07.07.2009. It has further been pleaded that the cenvat credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra). 14. The Larger Bench decision in Vandana Global Ltd. s case (supra) laid down that even if the iron and articles were used as supporting....

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....t has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgment, the Apex Court has referred to the user test evolved by the Apex Court in the case of CCE, Coimbatore vs. Jawahar Mills Ltd. -2001 (132) ELT 3 (SC)= 201....