SUDHIR AGARWAL,J. - (1.) Heard Sri Rajesh Singh Chauhan, Learned Counsel for appellant, and Sri Anoop Kumar, Learned Counsel for respondent.
(2.) This appeal under Section 35G of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944") has arisen from judgment and order dated 10-2-2011 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (herein-after referred to as "Tribunal") in Appeal No. E/364/208-SM(BR) (Commissioner of Central Excise, Lucknow vs. M/s. Ramgarh Chini Mills) as well as order passed by Commissioner (Appeals), Customs and Central Excise, Lucknow in Appeal No. 182/CE/LKO/2007, dated 20-11-2007.
(3.) Appeal was admitted on following substantial question of law : "(i) Whether on the facts and circumstances of the case, the Tribunal has committed substantial illegality by allowing the Cenvat credit on M.S. Plates, M.S. Angles, M.S. Channels, Steel Sheets, Aluminium Sheets, Bars and Rods used in fabrication of tanks, fabrication of pipeline for boilers house, modification in the assessee's mills, cane carrier side plates, etc., for Rs. 1,77,281/- though the respondent-assessee, prima facie, is not entitled for Cenvat credit on the goods which are used for fabrication of structural supports to the machinery in view of the definition contained in Rule 2A of the Cenvat Credit Rules, 2004." ;