2017 (3) TMI 1201

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....ndra, Advocate for the Appellant. Shri M. Chander Bose, Jt. Commissioner(AR) for the Respondent. (Order per: Sulekha Beevi, C.S.] The above appeal is filed against the order passed by Commissioner (Appeals) who allowed the credit on M.S. items. 2. The Appellants are the manufacturers of Silico Manganese and are registered with the Central Excise Department. They were availing the facil....

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.... (Appeals) upheld the same. Hence this appeal. 3. On behalf of the Appellant, the Id. Counsels Shri Krishna Prasad and Shri Raghavendra submitted that the Appellant has used the MS items for fabrication of capital goods and support structures for capital goods. It is further stated that along with ER-1 returns, the Appellant has been furnishing invoices of MS items procured by them and thereby ....

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....e manufacturing activity. The Ld. Counsel has relied upon the following judgements. i. Rajasthan Spinning & Weaving Mills [2010-T10L-51-SC-CX] ii. India Cements [2014-TIOL-1185-HC-MAD-CX] iii. Dalmia Cements (Bharat) Ltd. [2017-TIOL-432-CESTAT-DEL] iv. Singhal Enterprises -[2016-TIOL-2451-CESTAT-DEL] v. Orient Cements [2016-TIOL-1861-CESTAT-HYD] 4. Against this, the Ld. AR Shri M....

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....aphs to establish the use of M.S. items for support structures. The photographs in pages 176 to 178 reveal that the M S. items have been used for support structures and are not used for civil constructions. The issue whether M.S. items used for support structures of capital goods is eligible for credit has been settled in the judgement of India Cements Ltd. Vs. CESTAT, Chennai [2015(321) ELT 209 (....