UNION OF INDIA Vs. ASSOCIATED CEMENT COMPANY LTD

JUDGEMENT

(1.) Revenue's appeal under Section 35G of the Central Excise Act, 1944 against the impugned order of Customs Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi (in short "the Tribunal") has been admitted for hearing on the following substantial questions of law:

(2.) CENVAT credit was disallowed to the Respondent/Assessee on the capital goods namely, Wear Plate, HRSS Plate, MS Plate, Angles, Channels etc. The appeal preferred by the Assessee has been further dismissed by the Commissioner (Appeals) vide Annexure A/4. However, the Tribunal allowed the appeal of the Assessee by relying upon the decision of the Mumbai Tribunal in the case of Ispat Industries Ltd. v. CCE, Mumbai,2006 195 ELT 164, wherein it has been held that structural items such as angles and channels, plates, rods etc. required to make machines function without any vibration or movement, cannot be said to be used in construction of buildings but linked with machinery used in production of final products, and, therefore, the CENVAT credit is admissible.

(3.) Mr. Shashank Dubey, learned Sr. Advocate with Mrs. Smiti Sharma, Advocate, appearing for the Respondent/Assessee, relying upon the latest decision of the Hon'ble Supreme Court dated 9th July, 2010 passed in Civil Appeal No. 3760/03 in the matter of Commissioner of Central Excise, Jaipur v. Rajasthan Spinning and Weaving Mills Ltd., 2010 255 ELT 481 argued that the issue sought to be raised by the revenue in this appeal stands concluded in favour of the Assessee.