2016 (12) TMI 659

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....aged in the manufacture of sponge iron and are availing the facility of Cenvat credit of excise duty paid on inputs/capital goods and Service tax paid on input services. During the scrutiny of ER-1 return and further verification of invoices along with Cenvat statements, it was noticed that the appellant had availed irregular credit of duty paid on items namely Ms channel, MS beams, MS joist, HR c....

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....sion laid in the case of CCE, Tiruchirapally vs India Cement Ltd [2012(285) ELT-341 (Mad), CCE, Jaipur Vs Rajasthan Spinning & Weaving Mills Ltd [2010(255)ELT-481-(SC), M/s Ramla Sahakari Chinnii Mills vs CCE, Meerut [2016(334) ELT-3(SC), also the decision passed by this Tribunal in the case of Matrix Laboratories Ltd Vs CCE & ST, Hyd-I [2016(339)ELT-122(Tri. Hyd) and M/s Suguna Metals Pvt. Ltd. v....

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....erial bunkers  finished product bunkers, intermediate bunkers,(storage), rotary kiln  rotary cooler, chimneys, after burning chambers, dust settling chamber, bi-metallic strip, detonox, conveyors etc. The functions of these capital goods are explained by the Chartered Engineers Certificate. It shows that without such goods, the manufacturing process cannot be carried out. The Ld. Counsel....

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....ns relied by the appellant and stated supra. The Hon'ble Apex Court in the Rajasthan Spinning & Weaving Mills Ltd case has laid down the user test. The appellants have been able to establish that without fabrication of such parts, accessories, components of capital goods it is not able to carry out the process of manufacture as these capital goods are integral for carrying out the manufacturin....