2018 (1) TMI 633

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...., Consultant for the appellant Shri A. Cletus, ADC (AR) for the respondent ORDER Per Bench The brief facts are that the appellants are manufacturers of cement and are registered with the Central Excise Department. They are availing Cenvat credit for inputs, capital goods and input services. The appellants established a new cement plant in Ariyalur and in connection with erection of the plant i....

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....ere remanded to the adjudicating authority to pass appropriate order after considering the application of various case laws. That the present case may also be remanded to decide afresh in the light of the judgments rendered on the said issue. 3. The Ld. AR, Shri A. Cletus, ADC, reiterated the findings in the impugned order. 4. Heard both sides. 5.1 The Ld. Counsel for the appellants has relied ....

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....case laws produced by the appellants. i) CCE, Mysore Vs. ICL Sugars Ltd. - 2011 (271) ELT 360 (Kar.) ii) CCE, Trichy Vs. India Cements Ltd. - 2014 (305) ELT 558 (Mad.) iii) Mundra Ports and Special Economic Zone Ltd. CCE - 2015-TIOL-1288-HC-AHM-ST iv) Saraswati Sugar Mills Vs. CCE, Delhi - 2011 (270) ELT 465 (S.C.) v) Vandana Global Ltd. Vs. CCE, Raipur - 2010 (253) ELKT 440 (Tri.-LB) ....

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....e on steel items like MS Angles, Channels etc., used for construction of plant/support of capital structures, the said view as held to be per Incuriam by various decisions of the Tribunal. The decision in the case of Rajasthan Spinning and weaving mills - 2010 (255) ELT 481 (SC), had held that the credit is eligible. This was followed by the jurisdictional High Court in the case of India Cements L....