M/s Manglam Cement Limited Vs CCE (CESTAT Delhi)
The appeal is against order dated 29/10/2010 of Commissioner (Appeals), Central Excise, Jaipur.
2. Heard both the sides. The dispute is with reference to availability of Cenvat credit to the appellant in respect of cement and steel bars used in the structural foundation to support the power plant. The matter was earlier heard by the Single Member bench. Noticing certain divergent views on the dispute, the case was referred to a Larger Bench. The Larger Bench decided the reference by the interim order No. 14/2018 dated 05/03/2018. The Larger Bench held that such goods are eligible for Cenvat credit either as capital goods (accessories) or as inputs, in view of various decisions of the Hon’ble Apex court and Hon’ble High Courts referred to therein. On such finding, the Larger Bench returned the appeal file to this bench for final disposal. As the disputed issue was answered in favour of the appellant and there is no other dispute for decision, accordingly, the impugned order is set aside. The appeal is allowed.
