Order Date – 27 February 2023

Parties: M/s CEAT Ltd Vs Commissioner of Central- Navi Mumbai

Facts –

• The Appellant, M/s CEAT Ltd, used capital goods such as MS Angles, Beams, Plates, channels etc.
• It appeared to Revenue that CENVAT Credit on the same was not admissible to the appellant. Therefore, the proceedings were initiated against the appellants. The issue was decided against the appellant.

Issue –

• Whether CENVAT credit is available on MS Angles, Beams, Plates, channels etc?

Order –

• The Tribunal observed that from the show-cause notice dated 21.04.2014 that the wordings “M/s CEAT Ltd. are using such capital goods i.e. MS Angles, Beams, Plates, Channels” indicates that the said goods were treated as capital goods by Revenue while issuing show-cause notice.
• Therefore, by following the observation of Hon’ble High Court of Gujarat in the case of Mundra Port of the Special Economic Zone Ltd. Vs. CC, Kandla reported at 2015 (39) STR 726 (Guj), the Tribunal had allowed the appellant to avail CENVAT Credit in respect of the goods stated above.
• Hence the appeal is allowed.