2017 (10) TMI 77

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....pondent purchased various machine, machinery parts and accessories thereof on duty paid documents and also fabricated machine, machinery parts and accessories thereof and installed the same within their factory premises. For fabrication and installation of machine, machinery parts, they have purchased HR Sheet, Plate, Channel, Shape & Section, Round, Angle etc. on duty paying documents. The Department issued show cause notice dated 24/07/1995(two), 28/04/1995, 28/10/1995, 01/07/1996 & 04/11/1996 demanding duty for the period November, 1994 to August, 1996 on machine, machinery parts and accessories thereof as well as above items of iron & steel. The respondent filed replies to the show cause notices and also submitted detailed chart given u....

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....owed. It has been submitted by counsel for respondent, since the Revenue has not pointed out to the Tribunal that their appeal against the same order is also pending, they cannot raise the objection as the matter have been finalized by the Hon'ble Tribunal vide Final Order dated 05/06/2013. Further the Learned Counsel for the respondent argued that as far as the modvat credit on items of iron & steel is concerned, by applying user test, the modvat credit in question is admissible. In support of above, he relied on following judgments. I. Hon'ble Supreme Court in the case of CCE, Coimbatore Vs Jawahar Mills Ltd. reported in 2001(132) E.L.T. 3 (S.C.) II. Hon'ble CESTAT Judgment in the case of DSM Sugar Vs CCE, Meerut-II reported i....