TaxTMI 
TaxTMI 
2020 (2) TMI 749
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....e, • Materials used for railway line, • M.S. Gratings/G.I Coated 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 t....
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.... • Essar Oil Ltd. Vs CCE & ST Rajkot Order No. A/14000/2017 dated 20.12.2017-SMC 2.2 As regard the material namely M.S. Gratings the same is used as an essential accessory for supporting and holding and for approaching or reaching out plants/ processing 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 (2....
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....451/2018 Dated 20.03.2018. He further submits that in the appellants own case this Tribunal has allowed the cenvat credit in respect of identical goods involved in the present case which attained finality; therefore no different view can be taken. 2.4 He also submits that penalty and interest are also not sustainable for the reason that there is no mens rea 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. ....
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....namely M.S. Gratings/ G.I. Coated Gratings. We find that the same is used as accessory for supporting and holding for approaching how to plant/ processing units of refinery. The platforms for approaching or reaching out the plant is part and parcel of the entire plant and machinery particularly in large scale manufacturing unit without which the operation of plant is not possible. Therefore, the M.S. Gratings used as accessory in such structure is used in relation to the manufacture of final product. The construction chemical was used for the maintenance of cooling towers, pumps, compressors and machine base plates etc. is used for maintenance and operation of the plant, therefore, the same can be classified as accessory for plant and machi....