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2016 (11) TMI 1098 - CESTAT NEW DELHIDenial of CENVAT credit - MS Angles, Channels, Plates, Rounds, HR Sheets etc - neither inputs nor capital goods - Held that: - the above items are not supporting structures of Plant & Machinery or for laying foundation and hence the findings of the adjudicating authority that, these are not goods being embedded to the earth are in the nature of immovable goods and are not goods or excisable goods in terms of CBEC Circular No. 58/1/2002-CX dated 15/01/2002 is not proper. From the Cenvat credit details, I find that, they have availed Cenvat credit amounting to ₹ 30,32,830/- on account of various structural steel items used for manufacture of Hopper, Kiln, Kiln inlet house, Conveyor System, etc. for Sponge Iron and accordingly, they are entitled for Cenvat credit amount to ₹ 30,32,830/- availed on various structural steel items” Whether the goods are inputs or not? - Held that: - These goods are more in the nature plant/ machinery embedded to earth or supporting structures rendering assistance in the manufacture of finished goods. Reliance was placed on the Tribunal s decision in Vandana Global Ltd. vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)]. It was further contended that the respondent never engaged the fabrication of various capital goods as claimed in their monthly returns. No accounts were maintained. These structural items are capable of being used in construction of shades etc. The Revenue argued that the certificate given by Chartered Engineer is not adequate to support the claim of the respondent for credit. Appeal dismissed - decided against Revenue.
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