2018 (5) TMI 536

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....M V Ravindran, Member (Judicial) and Mr. C J Mathew, Member (Technical) Shri Rajesh Chander Kumar, B. Venugopal, Y. Srinivasa Reddy, Advocates for the Appellants. Shri Govindappa Hemanth, Superintendent /AR for the Respondent. ORDER [Order per: M V Ravindran, Member (Judicial)] These three appeals filed by different parties are against Orders-in-Original (denovo) Nos. 36/2012(RS), d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and supporting structures. Lower authorities are denying the CENVAT credit on the ground that these materials/goods are not capital goods and are not inputs for capital goods, relying upon the decision of the Larger Bench of the Tribunal in the case of Vandana Global Limited [2010(253)ELT 440(Tri.LB)]. The adjudicating authority has recorded the findings that the explanation inserted into the defi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oods were used for fabrication of capital goods raw material hoppers, Electro Static Precipitator, Belt Conveyor, Separation House, Product House (Hopper). 6. In appeal No. E/22688/2014, the appellant therein had availed CENVAT credit on MS items and cement used in fabrication of capital goods and also used for laying railway track within the factory premises, during the period January 2008 to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ld. Counsel appearing for Bharathi Cement Corporation Pvt. Ltd. submits that identical issue in the appellant's own case for the period September 2008 to June 2009, the Bench by Final Order No. A/30999-31000/2017, dated 20.06.2017 has allowed the appeal filed by appellant and rejected the appeal filed by Revenue. He produces copy of the said order. 8. Ld. DR reiterated the findings of the lower....