2024 (5) TMI 1146

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....sions)<br>Dated:- 25-4-2024<br>Excise Appeal No. 75256 of 2014 WITH Excise Cross Objection No. 75595 of 2016 Excise Appeal No. 75317 of 2014 - FINAL ORDER NOs. 75784-75785 / 2024<br>Central Excise<br>HON'BLE SHRI ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON'BLE SHRI K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Smt. Ritika Kurmy , Advocate for the Assessee Shri Debayan Dutta , Advocate Shri S. Mukhopad....

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....apital goods' and iron and steel items, namely, M.S. Angle, M.S. Channels, Beams, Joist, M.S. Plates, M.S. Rounds and coils, etc., falling under Chapter 72 of the CETA treating them as &#39;input&#39;. 3. The Revenue is of the view that these items are neither inputs nor capital goods for manufacture of sponge iron. In that view, it is their allegation that these items do not quality as 'input'....

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....day, when the matter was called for hearing, the Ld. Authorized Representative appearing for the Revenue submits that in the Revenue's appeal, the amount is less than Rs.50,00,000/- (Rupees Fifty Lakhs only). Thus, we find that the amount involved in the said amount is less than the monetary limit prescribed for litigation before the CESTAT in terms of C.B.E.C. Instruction in F. No. 390/Misc./116/....

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....assessee is able to prove that all the items in question have been used in fabrication of structures for installation of capital goods which were ultimately used in the manufacture of their final product, in the circumstances, as per the decision of the Hon'ble Chhattisgarh High Court in the case of M/s. Vandana Global Ltd. v. Commissioner of C.Ex. & Cus., Raipur [2018 (16) G.S.T.L. 462 (Chhattisg....