TaxTMI 
TaxTMI 
2015 (12) TMI 1655
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....dvocate 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 goods are not confirming to either inputs or capi....
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....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 to capital goods. In support of the above contention the appellan....
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....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. .... Regarding the credit taken on structural items such as MS channel, MS joist....
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....c. 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 for production, smooth running, greater efficiency and better result becomin....