2017 (7) TMI 86

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....dvocate ORDER PER: S.K. MOHANTY Brief facts of the case are that the appellant is engaged in the manufacture of various iron and steel products, falling under Chapter 72 of the Central Excise Tariff Act, 1985. During the period November, 2004 to March, 2009 the appellant had availed cenvat credit on various duty paid goods namely, M.S. Channels, beams, joys, round, sheets, angles, plates,....

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....articulars of disputed goods, used for manufacture and fabrication of various capital goods and components, installed in the factory. However, such certificates produced by the appellant were not considered by the authorities below and the cenvat demand was confirmed against the appellant. She relies on the decision of this Tribunal in the case of C.C.E. & S.T., Raipur Vs. Mahamaya Steel Industrie....

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.... not considered while passing the impugned order. In context with availment of cenvat credit on the disputed goods, this Tribunal in the case of M/s. Mahamaya Steel Industries Ltd. (supra), has extended the cenvat benefit to the disputed goods by placing reliance on judgement of Hon'ble Supreme Court in the case of CCE Vs. Rajasthan Spinning Mills reported in 2010 (255) ELT 481 (S.C.). The relevan....

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....r Appellate Authority. The certificate also states that the various items are fabricated at site and later on, erected and bolted to the concrete footing with the help of nuts and foundation bolts. Here, it is necessary to refer to the Hon'ble Supreme Court's decision in the case of CCE Vs. Rajasthan Spinning Mills - 2010 (255) ELT 481 (SC). The Hon'ble Supreme Court while allowing the credit on M....