2020 (4) TMI 273

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....ral Excise<br>HON'BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Shashvat Arya, Advocate for the appellant Shri P. Juneja, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue in this appeal is disallowance of cenvat credit on some items like Angles, Channels, Sheets and Plates etc. used in structural support and also fabricated struc....

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....eriod of dispute Credit Demand Upheld (in Rs.) Penalty (in Rs.) Reason for Disallowing 1. V (26) Adj.- II/289/2011/3187 dated 28.11.2011 [Pg. 41 of Appeal 1] July 7, 2009 to June 2011 7,92,597/- 7,92,597/- No specific use mentioned 2. V (26) 04/31/BHL/2011/1328 dated 21.02.2012 [Pg. 34 of Appeal 2] July 2011 to September 2011 59395/- 5940/- Items used a....

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....ated 13.06.2017 reported at 2017 (08) TMI 148-CESTAT New Delhi, whereby also in respect of Angles, Channels, Cable Tray etc., which were used for the transmission tower construction as well as for fabrication of the plant and machinery. 7. I find that Hon'ble Madras High Court in the case of India Cement Limited Vs. CESTAT, Chennai-2015 (321) ELT 209 (Madras) has held that steel items like MS R....

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....ave been used in flotation cell, SPVC pumps. Further, Cable Tray have been used for support of cables in the flotation cell and earthing strips have been used for earthing in pressure filters. Cable tray have also been used for support of cables in pressure filters. 9. Learned Counsel further points out from the order-in-original that such amount has been disallowed without any reasoning and re....