2017 (1) TMI 751

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....Nagaraj Naik, Deputy Commissioner(AR) for the Respondent.  [Order Per: SULEKHA BEEVI, C.S.] The above appeal is filed by the appellant challenging the order passed by Commissioner(Appeals) who disallowed the credit on MS angles, channels, sheets etc., availed under the category of capital goods. 2. The appellants are engaged in the manufacture of iron and steel ingots, billets and ar....

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....appeal filed by the Department and disallowed the credit availed on the subject items. Hence the present appeal filed by the assessee/appellant. 3. On behalf of the appellant, the learned counsel Shri V.J. Sankaram pointed out that the period involved is from February 2005 to April 2007. He submitted that the appellants had used the items like MS angles, channels, sheets etc. for fabrication/ma....

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....n the case of India Cements Ltd. Vs. CCE, Chennai [2015(321) ELT 209 (Mad.), CCE&ST Vs. India Cements Ltd. [2014(310) ELT 636 (Mad.)]. 4. On behalf of the Department, the learned AR Shri Nagaraj Naik reiterated the findings in the impugned order. 5. I have heard both sides. At the outset, it has to be stated that the period involved is prior to 07/07/2009 on which date the restriction with r....

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....a), Monnet Ispat and Energy Ltd. Vs. CCE, Raipur [2015(330) ELT 711 (Tri. Del.)], CCE Vs. Rajasthan Spinning and Weaving Mills Ltd. [2010(255) ELT 481 (SC)] and Commissioner Vs. SLR Steels Ltd. [2012(280) ELT 176 (Kar.)]. The Tribunal in the case of CC&CE, Visakhapatnam Vs. APP Mills Ltd. [2013(291 (ELT) 585 (Tri. Bang.)] has observed that the view of the Larger Bench in Vandana Global Ltd. case w....