TaxTMI 
TaxTMI 
2017 (5) TMI 47
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.... given below: Appeal No. OIA No. Period Duty demanded Penalty E/26252/2013 No.12/2013 dt.1.2.2013 April 2010 to August 2010 Rs.85,774/- Rs.5,000/- E/26527/2013 No.18/2013 dt.5.2.2013 Sep. 07 & Apr. 08 Rs.53,518/- Rs.2,000/- E/26870/2013 No.18/2013 dt.5.2.2013 Nov. 07 to Sep. 08 Rs.1,57,088/- Rs.2,000/- 2. For the sake of convenience, I shall take up the facts from the appeal No. E/26252/2013. 3. Briefly the facts of the case are that the appellant is engaged in the manufacture of sugar, molasses, denatured spirit & denatured Ethyl Alcohol, etc., falling under Chapter 17 & 22 of Central Excise Tariff Act, 1985. During the period from April 2010 to August 2010, the ap....
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....ellant appeared and argued that the impugned order denying the CENVAT credit on these items is wrong and illegal and is contrary to the provisions of the statute defining the capital goods as well as inputs and also contrary to the binding judicial precedents on the issue. He further submitted that the issue involved in the present appeals is squarely covered by various decisions of the Tribunal and in support of his submissions, he relied upon the following decisions: (i) CCE, Coimbatore vs. Jawahar Mills Ltd.: 2001 (132) E.L.T. 3 (S.C.) (ii) CCE vs. Kothari Sugars & Chemicals Ltd.: 2002 (247) ELT 849 (Tri.-Chennai) (iii) CCE, Visakhapatnam-II vs. A.P.P. Mills Ltd.: 2013 (291) ELT 585 (Tri.-Bang.) (iv) C....
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....ital goods for which credit will be available in respect of their classification. Several High Courts and Tribunal Benches have laid down that credit could be available even if components manufactured and erected have become integral part of immovable structure. 7. On the other hand, the learned AR defended the impugned orders and relied upon the decision of Supreme Court in the case of Saraswati Sugar Mills vs. CCE reported in 2011 (270) ELT 465 (SC). 8. The present dispute revolves around the question whether the CENVAT credit is allowable on various structural items such as MS Plates, MS Channel, MS Angle, HR Steel Plates, Chequered Plates, Aluminium Coil, Joists, etc., which were used for making structure for supporting capital go....
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....s and clearance of final products up to the place of removal, and includes service used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal." RULE 2. Definitions. In these rules, unless the context otherwise requires....
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....na Global (supra), given by the Revenue; however, in our considered view, in the light of the Hon'ble Supreme Court s decision in the case of M/s. Rajasthan Spinning & Weaving Mills (supra) and Hon'ble Madras High Court decision in the cases of CCE, Tiruchirapalli vs. India Cements Ltd.: 2012 (285) ELT 341 (Mad.) = 2011-TIOL-558-HC-MAD-CX and CCE, Tiruchirapalli vs. India Cements Ltd.: 2014 (305) ELT 558 (Mad.) = 2012-TIOL-1118-HC-MAD-CX, the stand taken by the Revenue is not acceptable for the facts present for the case in hand. 8.6 Further, considering the observations made by the Hon'ble Supreme Court in the case of Jawahat Mills and Rajasthan Spinning & Weaving Mills (supra) and after applying the user test we are of the consid....