2017 (9) TMI 144

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esentative ORDER Per: Dr D.M. Misra Heard both sides. 2. This appeal is filed against OIA-128/2011-AHD-III-DSINGH/COMMR-A-/AHD dt 16/08/2011 passed by the Commissioner of Central Excise (Appeals) - AHMEDABAD-III. 3. Briefly stated the facts of the case are that the appellant has availed Cenvat Credit on SS Plates, MS Billets and Joists etc., used in the factory with various capital ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the said capital goods. Explaining the use of SS Plates, MS Billets and Joists in the capital goods, the Ld. Advocate submits as follows: "MS Plate : Used in rolling mill for movement of goods for passing from one mill to another. The red hot raw materials have to pass from one unit to another to get the desired parameter. For smooth movement of the rolled materials a smooth and flat surfac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and components/accessories of the Rolling Mill in view of the decisions in the case of CCE, Visakhapatanam Vs Decan Sugars Ltd - 2005(187) 351 (Tri. Bang.), M/s Associated Cement Companies Ltd Vs CCE, Bhopal (Tri. Delhi) - 2006(200) ELT 71 (Tri. Del) and M/s Chemplast Sanmar Ltd Vs CCE, Tiruchirapalli - 2007(207) ELT 92 (Tri. Chennai). 6. The Ld. AR for the Revenue reiterated the findings of ....