2021 (3) TMI 882

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....acturer of Sponge Iron. The raw materials used by them are mainly coal, iron ore and dolomite. The appellant was availing the Cenvat credit of duty paid on inputs and input services. The inputs on which credit was taken were mostly structural items and welding electrodes. Structural steel items such as HR Plates, M.S. Channels, M.S. Beam, TMT Bar, CTD Bar, etc. and welding electrodes were used by them in the manufacture of capital goods, and also components and accessories of capital goods which were further used in the manufacture of final product. Revenue sought to disallow the Cenvat credit taken on these items and vide the impugned order, the Cenvat credit amounting to Rs. 70,39,739/- was ordered to be recovered along with interest and ....

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.... • CCE Vs. Zenith Papers2002 (146) ELT 518 (P&H) • CCE vs. India Glycols Ltd. 2008 (229) E.L.T. 516 (Utt) • CCE Vs. Prism Cement Ltd. 2006 (199) ELT 777 (MP) • Vandana Global Ltd. Vs. Commissioner of C.Ex. &Cus. Raipur2018 (16) GSTL 462 ( Chattisgarh) • C.C.Ex. Lucknow VS. MankarpurChini Mills2019 ( 267) ELT 889 • Commissioner of CGST & Central Excise, Lucknow Vs. DSCL Sugar 2019 ( 367) ELT 836 (All) (iii) He submitted that the Appellate Authority has erred in not accepting the Chartered Engineer's certificate and that the very Show Cause Notices, impugned herein, have been issued on a wrong presumption that the subject steel items could be used in constructi....

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.... find any reason to interfere with the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected." 5.1 I also find that the learned Commissioner (Appeals) vide Order-in-Appeal No.123/BOL-CE/2020-21 dated 13.11.2020 in assessee's own case pertaining to the dispute for the period from January 2017 to June 2017 has made the following observations:- "19. I also observe that the Hon'ble CESTAT, Kolkata in Respondent's case on same issue under Excise Appeal no. 442 of 2010, set aside the Order-in-Original no. 18/Commr/Bol/10 dated 11.03.2010 passed by the Commissioner of Central Excise, Bolpur denying the Cenvat Credit on steel structural fabrication, supports of plant & machinery, maintenance....

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....e, the above steel materials and welding electrodes, etc were used for fabrication of Bag Filter & Burner Pipe and fitting for Sinter, ESP (Pollution sytem) for Coke Oven, ESP (Pollution system), Heat Exchange, Casing Forma for ARC Furnace. This fact has not been disputed by the Revenue. 21. I find that the lower Adjudicating Authority passed the impugned order following the judicial discipline and after careful consideration, evaluation and analysis of material facts, interpretation of statutory provisions and the decisions of the Higher Judicature on the same or similar issue. Revenue has failed to bring any substantive arguments in the matter of law or material evidence to prove otherwise as the issue of admissibility of Cenvat ....