2021 (3) TMI 660

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....envat credit on various items and upheld the decision of the original authority confirming the demand along with interest and penalties. Since the issue involved in both the appeals is identical, both the appeals are taken up together for discussion and disposal. The details of demand etc. are as under:- Appeal No. Period Duty demanded Penalty E/20972/2019 April 2015 to Feb 2016 Rs. 9,54,704/- Rs. 95,470/- u/r 11A(15) E/21039/2019 April 2016 to June 2017 Rs. 3,28,117/- Rs. 32,811/- u/r 11A(15) For the sake of convenience, I take up the facts of appeal No.E/20972/2019. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Iron Ore Pellets, Spon....

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....how-cause notice, has given details of the usage of various items used. The appellant has also produced the record of purchase requisition, purchase order, supplier's invoice and goods receipt note. He further submitted that all the documents furnished by the appellant before the authorities clearly establishes that grate plates, wear plates, GI flats, MS plates etc. were used in the fabrication of capital goods or parts, components or accessories thereof. He further submitted that the said goods were used as inputs and/or capital goods such as components, spares and accessories and used for manufacture of capital goods. He also submitted that during the appeal proceedings before the learned Commissioner(Appeals), appellant was asked to fur....

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.... iv. KMMI Steels Pvt. Limited (Presently M/s. Mineral Steel and Power Pvt. Limited Vs. CCT&CE, Belgaum [2019(2) TMI 939 - CESTAT Bangalore] v. Hothur Ispat Pvt. Ltd. Vs. CCT&CE, Belgaum [2019(4) TMI 644 - CESTAT Bangalore] vi. CCE, Lucknow Vs. Mankapur Chini Mills [2019(367) ELT 889 (All.)] 4.2. The learned counsel also referred to the decision of the Hon'ble Apex court in the case of CCE, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. [2010(255) ELT 481 (SC)] wherein it has been held that any equipment used for getting rid of effluents to be treated as accessory to specified capital goods and credit thereon admissible. He also relied upon the Larger Bench decision of the Tribunal in the case of Mangalam Cement Lt....

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....certificate of Chartered Engineer as required by the appellant authority but unfortunately the Commissioner(Appeals) has not given due weightage to the certificate of the Chartered Engineer where the Chartered Engineer has given usage of each and every item involved in the present case. Further I find that this issue is no more res integra and has been settled by various decisions of the Tribunal relied upon by the appellant cited supra. The various decisions relied upon by the appellant cited supra have held the eligibility of the assessee for cenvat credit on various goods which have been used for manufacture of the final product. Further I find that the Division Bench of this Bench in the case of Singhal Enterprises Pvt. Ltd. Vs. CCE [20....