2015 (12) TMI 1655

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....the Appellants Ms Surabhi Sinha, Advocate for the Respondent ORDER Per S K Mohanty : Revenue is in appeal against the impugned order dated 28.1.10 passed by Commissioner (Appeals) Customs and Central Excise, Raipur, wherein cenvat credit benefit has been extended to the respondent herein. 2. Ms. Kannu Verma Kumar, learned DR appearing for the appellant submits that the disputed good....

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..... CCE, Visakhapatnam vs. M/s. APP Mills Ltd. [2011-TIOL-1378-CESTAT-BANG] 4. I have heard the learned Counsels for both the sides 5. Learned Commissioner (Appeals) while allowing the matter in favour of the respondent herein, has discussed the following: " I find that the appellant had first of all disputed that out of total demand of Rs. 16,33,998/- amount of Rs. 13,55,568/- pertains ....

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....tion Cess on the above capital goods was denied to the appellant by the lower authority in the guise of structural items like MS plates, beams etc. Such denial of the credit on the aforementioned capital goods is not justified and accordingly, I set aside the demand of Rs. 13,55,568/- and 27532/- Education Cess confirmed against the appellant vide the impugned order-in-original. .... R....

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....en to a common man that structural items such as angles, channels, beam etc. are always required to make machines junctions smooth and without their help it is very difficult for any machines to run smoothly giving the desired production or result and thus these items are always linked with machinery used in the production of final products. Once it is established that these items are essential fo....