2018 (8) TMI 4

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....ndent (s) ORDER Per Shri P.K. CHOUDHARY Briefly stated the facts of the case are that the appellant is engaged in the manufacture of Cast Manganese, Steel Crossings, Fan Shaped Switches Points and Crossings classifiable under Chapter 73 of the Central Excise Tariff Act, 1985. A Show Cause Notice dated 02.04.2012 was issued alleging that the appellant availed inadmissible Cenvat Credit ....

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.... case of Singhal Engineering Enterprises Private Limited Vs. Commissioner of Customs and Central Excise, Raipur 2016 (341) ELT 372 (Tri-Del). In that case the Tribunal allowed the Cenvat Credit on Iron & Steel items used for fabrication of supporting structures for various capital goods. The relevant portion of the said decision is reproduced below : "15. We find that the controversy can be lai....

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....items have been used for the fabrication of supportstructures for capital goods. The appellants 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 fo....

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....n the case of Singhal Engineering Enterprises Private Limited (Supra) the appellant is entitled to avail the Cenvat Credit on the Iron & Steel items used for supporting structures for making self manufactured Capital Goods but they are not entitled to avail the credit on steel items used for laying foundation. 5. In view of the above discussion, the impugned order is modified in so far as the a....