2018 (12) TMI 4

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER This appeal has been filed by the assessee against the Order-in-Original No. 36/2017 (C)(C.Ex.) dated 29.09.2017 passed by the Commissioner of G.S.T. & Central Excise, Puducherry. 2.1 Brief facts are that the appellant is engaged in the manufacture of Caustic Soda Lye falling under Chapter 28 of the Central Excise Tariff Act, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ne of Rs. 2,68,01,964/- under Section 11A of the Central Excise Act read with Rule 12 of the CCR, 2002 along with applicable interest and penalty on the ground that the Captive Power Plant being a turn-key project was not excisable goods as per Board's Circular No. 58/1/2002-CX dated 15.01.2002 and that the components, equipment, accessories and spares used for installing the Power Plant were not ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of hearing, Ld. Advocate submitted that the fabrication work using the MS Angles, Bars, etc. was with reference to the composite structure of pipeline and its support; that it is not the case that the credit of duty on capital goods alone would be given without the support structure; that the pipeline could not be made functional without duly securing and integrating with the processing machiner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted 15.11.2017, wherein the Tribunal has allowed the Credit availed in respect of MS Plates, Channels, Angles, etc. 5. Per contra, Ld. AR supported the findings of the authorities below. He placed reliance on the Order of the larger Bench of the CESTAT in the case of M/s. Tower Vision India Pvt. Ltd. Vs. C.C.E., (Adj.), Delhi - 2016 (42) S.T.R. 249 (Tri. - LB) and submitted that the 'components....