TaxTMI 
TaxTMI 
2021 (3) TMI 882
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....inly 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 for imposition of penalty. The period of dispute is from Dece....
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....s. 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 construction of building structures. The said allegation is not supported by any evidence and hence, the very foundation of the proceedings is based on presumptions and assumption, which cannot be m....
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....o.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 of Plant & Machinery, etc falling under Capital Goods on the ground that various High Courts and Hon'ble Supreme Court have been taking consistent view regarding these steel structures and their eligibility to Cenvat Credit, whi....
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....his 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 Credit of steel structures, etc for fabricating of parts and accessories of Capital Goods is no longer res integra and decided by the Higher Judicature in plethora of cases. Applying the user test of 'capital goods' as enunciated by the Hon'ble Sup....