2018 (4) TMI 2003

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....llant Shri Gyanendra Kumar Tripathi (AC) AR for Respondent ORDER Per: Anil Choudhary The appellant - assessee a manufacturer of sugar and molasses etc. is in appeal against disallowance of Cenvat credit of Rs. 6,24,714/- on cement, falling under chapter 25 and Rs. 53,486/- on electrical fittings. SCN dated 22/04/2009 was issued stating that the aforementioned credits taken during April....

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....ducts. In this way these foundations and structures are essential accessories to the distillery machinery. Cement has also been used in foundation of sugar mill machinery, namely canapé of 120 TPH boiler, new workshop equipment foundation, modification of sugar bags handling system and mechanical handling of press mud system. In evidence, material issue slips were also enclosed. So far elec....

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....making of structures for support of capital goods. 4. Heard the parties. 5. Having considered the rival contentions, I find that the Learned Commissioner (Appeals) have erred in relying upon the amended Explanation-II with effect from the year 2009, whereas admittedly the credits in question were taken during April, 2008. I further find that the ruling in the case of 'Vandana Global Ltd'. by....