TaxTMI 
TaxTMI 
2018 (7) TMI 310
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....ed post on 14.09.2017 from Rajgangpur, Odisha and was received by this Tribunal only on 22.09.2017, whereas the last date of filing cross objection expired on 15.09.2017. Hence, there was delay of 7 (seven) days in filing of the cross objection. In view of the submissions of the Ld. Representative and the reasons as explained, the delay in submitting the cross objection is condoned. 2. The respondent company M/s. OCL India Ltd. (Refractory Works) are engaged in manufacturing of Refractory Bricks, Refractory Mortars & Precast Bricks falling under Chapter 69,38 and 68 of the Central Excise Tariff Act (CETA), 1985. Show Cause Notice dated 30.03.2010 was issued alleging that they had availed cenvat credit on steel items such as M.S.Angle, M.....
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....pellant's own case M/s. OCL India Limited Vs. Commissioner of Central Excise, Customs and Service Tax vide Order No. FO/78724-78725/ 2017 dated 30.11.2017 allowed the appeal of the assessee. The relevant portion of the said decision is reproduced below: In respect of the credit availed on various steel structural materials such as M.S. Plates, Angles, Channels etc. which were used in the construction of capital goods such as Dry Heater, Calcyne, Storage Tanks, silos etc. The issue is covered by the earlier decision of the Tribunal in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Customs & Central Excise, Raipur reported in 2016 (341) (ELT) 372 (Tri.-Delhi) where the Tribunal observed as : 12. We have gone through the j....
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....the fabrication of support structures on which various capital goods are placed? The same stands denied by the lower authority. The learned DR has sought disallowance of the same by citing the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term "Input" w.e.f. 7- 7-2009. It has further been pleaded that the Cenvat credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra). 14. The Larger Bench decision in Vandana Global Ltd.'s case (supra) laid down that even if the iron and articles w....
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....nts have argued that the various capital goods, such as, kiln, material handling conveyor system, furnace, etc. cannot be suspended in mid-air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon for this purpose. Accordingly, the goods fabricated, using such structurals, will have to be considered as parts of the relevant machines. The definition of 'Capital Goods' includes, components, spares and accessories of such capital goods. Accordingly, applying the "User Test" to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of 'Capita....
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....EL Vs. Commissioner of C.E. & Service Tax, Bhopal reported in 2017 (TIOL) 3598 (CESTAT-Delhi). In the later case, the tribunal observed that : "5. We find that in the appellant's own case for the earlier period, vide Final Order No. A/54535/2014 dated 27/11/2014; this Tribunal has decided that interest is not payable by the appellant relying on the decision of Hon'ble Apex Court in the case of Bombay Dyeing & Mfg. Co. Ltd. [2007 (215) ELT 3 (SC)]= 2007-ITOL-141-SC-CX. Further, we find that the issue has come up before the Hon'ble High Court of Karnataka in the case of Bill Forge Pvt. Ltd. [2012 (26) STR 204 (Kar.)] =2011-TIOL-799-HC-KAR-CX wherein the Hon'ble High Court have considered the decision of Apex Court in the case of Ind-....