2018 (3) TMI 606

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....ate - for the Appellant Shri A. Cletus, Addl. Commissioner (AC) - for the Respondent ORDER Per: Ms. Sulekha Beevi, Brief facts are that the appellants who are engaged in manufacture of excisable products are also availing the facility of CENVAT credit on inputs, capital goods and input services. On perusal of ER-1 returns, it was noticed that the appellant had availed irregular credit ....

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....ocess of law, the original authority confirmed the demand, interest and imposed penalty. Hence this appeal. 2. On behalf of the appellant, the ld. counsel Shri V.S. Manoj adverted to the reply issued by the appellant to the show cause notice. He asserted that the appellant has not availed credit on the MS items used for concrete platforms and civil structures. No credit was availed on the eleva....

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.... of the immovable property. He argued that the said decision is no longer a good law and the Tribunal by various decisions has held that credit availed on MS items used for structural support of capital goods is eligible for credit. That the issue stands covered by the decision of the Hon'ble High Court of Madras in the case of Thiru Arooran Sugars Ltd. - 2017-TIOL-1357-HC-MAD. He also relied upon....

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....which carried the raw materials etc. On perusal of the photographs, we find that the submission made by the ld. counsel is not without merit. The Tribunal in the appellant's own case for a period prior to 7.7.2009 which analyzed the very same issue held that when the MS items are used for structural support of capital goods applying the user test evolved by the Hon'ble Supreme court in the case of....