2017 (4) TMI 744

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....ellant was engaged in the manufacture of iron and steel items falling under Chapter 72 and 73 of the First Schedule to Central Excise Act, 1985 respectively. The appellant was availing the Cenvat credit on inputs and input services but the same were not allowed. Being aggrieved the appellant has filed the present appeal. 3. With this background, we have heard Shri Hemant Bajaj and Shri M.R. Sharma, ld. Counsels for the parties. 4. We have also perused the case laws and material available on record. We decide the issues as under: (I) Railway Track Material (Issue No. 1) 5. In the impugned order, para 5.3 deals with this aspect where a claim of Rs. 79,59,536/- was denied pertaining to the Cenvat credit 6. After hearing both the....

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....ks used in transporting raw materials and manufactured metals was considered as a handling system for raw materials and processed materials. Considering the principle and the final finding of the Hon'ble Supreme Court in the above case, we find that the denial of credit to the appellant is not justifiable. In fact, the Tribunal applied the above principles laid down by the Hon'ble Supreme Court in the appellant's own case in a bunch of matters reported as Tara Steels Ltd. - 2016 (335) ELT 303 (Tribunal-Kolkata) and allowed the credit. It is also noted that after the decision of the Hon'ble Supreme Court in Jayaswal Neco Ltd. (supra), the jurisdictional Commissioner vide his order dated 7.8.2015 dropped the demand against the appellant for l....

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..... The various duty paid light fittings and fixtures were brought into the factory for installation, which is ultimately for proper illumination of the manufacturing of shop floors for 24 hours operation. To consider that these items have become immovable property is without any substance. As noted in the appellant's own case, such credit was allowed for the subsequent period by the Tribunal vide Final Order dated 28.6.2016." 9. By following our earlier order (supra), we set aside the impugned order in this regard and allow the claim of the appellant. (III) Refractory cement blocks, plates; (Issue No. 3) 10. This issue has dealt with in the impugned order in para 5.5. where Cenvat credit of Rs. 5,91,850/- has been denied. During the....