2022 (7) TMI 1575

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....2011, decided the issues as follows:- (i) Whether the M.S. plates, beams, angles, channels, sheets etc. used for repair and replacement of damaged parts of cement plant and machinery - clin, pre-heater, cement mill, raw mill, coal mill etc. are eligible for Cenvat Credit either as capital goods or as inputs; (ii) Whether iron and steel structures and tower material falling under chapter heading 73.08 are eligible for cenvat credit. (iii) Whether unmachined steel castings and rough HRCS castings used for replacement of damaged parts of the cement plant and machinery are eligible for cenvat credit; (iv) Whether rope, asbestos sheet for jointing and similar items used for plugging the leakages are eligible f....

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....lls of plastic sheets of Chapter 39, the appellant have not specified as to how the same are used in or in relation to the manufacture of the finished goods in view of this, upheld the finding denying the cenvat credit in respect of these items. The matter was, therefore, remanded for re-quantification of the cenvat credit demand and to re-determine of the quantum of penalty to be imposed on the appellant, which would be in proportion to the quantum of cenvat credit demand upheld. 2. In view of the aforementioned direction of this Tribunal in the earlier round, the Commissioner (Appeals) in respect of Nimbahera unit of the appellant allowed cenvat credit totalling Rs.20,23,779/- and disallowed the credit totalling Rs. 2,50,195/-, whic....

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....vs. CCE, Jaipur-I reported in 2018 (360) ELT 737 (Tri.LB). On the other hand Ld. DR supported the impugned order and contended that the Commissioner (Appeals) right disallowed credit of (Rs. 2,50,195/- + Rs.3,39,873/-) or Rs.5,90,068/-. 6. The larger Bench of this Tribunal in Mangalam Cement Ltd., (supra) where the issue before the larger Bench was whether on Cement and Steel items used for foundation, for installation of machinery, which is embedded to earth, the assessee is entitled to avail Cenvat Credit on steel items in terms of Rule 2(k)/2(a) of the Cenvat Credit Rules, 2004, or not, the question has been decided in favour of the assessee. The larger Bench held as follows:- "9. On perusal of definition of "input" extracted....

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....nd "capital goods", the Hon"ble Madras High Court in the case of M/s. Thiru Arooran Sugars & Ors. (Civil Misc. Appeal Nos. 3814/2011 and 2695 and 2696/2012) has held that steel and cement used for laying of foundation for erection of capital goods should be eligible for the cenvat benefit under the present set of rules. The relevant paragraph in the said order is extracted herein below:- "44. the facts of this case, we have to conclude that MS structural, which support the plant and machinery, which are, in turn, used in the manufacture of sugar and molasses are an integral part of such plant and machinery. The assessee has clearly demonstrated that structurals as well as foundations, which are erected by using steel and cement are....