2020 (2) TMI 749

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....ted Gratings, * Construction chemicals. 2. Shri. Aqeel Sheerazi, Learned Counsel along with Shri. Roshil Nichani, Advocate and Ms. Dimple Gohil, Advocate appearing on behalf of the appellant submits that the appellant's unit is an integrated huge petroleum plant engaged in manufacture of: * Motor spirit; * High Speed diesel; * Furnace oil; * Superior kerosene; * LPG etc. He submits that all the items on which cenvat credit was disputed are used either as inputs or capital goods in or in relation to the manufacturer of final product in their manufacturing unit. He submits that the Welding Electrodes is used as capital goods for the purpose of repairs and maintenance of plant and machinery. The said plant and machinery is undisp....

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....ssing units of refinery. It is a technological necessity without which the processing unit cannot perform. He submits that the capital goods used for fabricating structural support to plant and machinery which is used for manufacturing of excisable goods eligible for cenvat credit. In this regard, he placed reliance on the following judgments: * Rajsthan Spinning & Weaving Mills 2010 (255) ELT 481 (SC) * CCC & CEx, Vishakhapatnam-II Vs A.P.P Mills Ltd. 2013 (291) ELT 585 (Tri-Bang) * Thiru Arooran Sugars v. CESTAT, Chennai - 2017 (355) E.L.T. 373 (Mad.) * Mundra Ports & Special Economic Zone Ltd. v. Commissioner-2015 (39) S.T.R. 726 (Guj.) * Essar Oil Ltd. Vs CCE & ST Rajkot Order No. A/14000/2017 dated 20.12.2017-SMC * Larger B....

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.... on the part of the appellant. Penalty and interest can be imposed only in case of wrongful availment of credit with malafide intention. 3. On the other hand Shri Samir Chitkara Leanred, Additional commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He also placed reliance on the following judgment by supporting the impugned order. * 2008 (229) ELT A127 (SC) - Steel Authority of India Ltd Vs. Commissioner * 2008 (222) ELT 233 (Tri-Kol) - SAIL Vs. CCE, Ranchi * 2012 (278) ELT 167 (AP) - Sree Rayalaseema Hi-Strength Hypo Ltd. Vs. CCE, Tirupati * 2010 (260) ELT 321 (SC) - Ramala Sahkari Chini Mills Ltd Vs. CCE, Meerut-I * 2014 (313) ELT 768 (Tri-Del) - Kisan Sahkari Chinni Mills Ltd Vs.....