2012 (7) TMI 82

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..... - Beams have been used to keep the electric motor in the elevated position and the motor is connected to the roller to facilitate the movement of the finished goods manufactured by the appellant. If the motor is required to be put in the elevated position for requirement of machinery, it cannot be said as a supporting structure, but treated as a structural part. As regards the M.S. channels, the l .....

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..... ule 2(b) of CENVAT Credit Rules, 2004. 2. Ld.Consultant on behalf of the appellant submitted that the appellant had fabricated the plants and machinery called Press Line Machine within their factory. For fabrication of the machinery, number of components, spares and accessories were required and the appellant procured M.S. Channels and Beam and the used the same for fabrication of Press Line M .....

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..... e electric motor in the elevated position and the motor is connected to the roller to facilitate the movement of the finished goods manufactured by the appellant. If the motor is required to be put in the elevated position for requirement of machinery, it cannot be said as a supporting structure, but treated as a structural part. As regards the M.S. channels, the ld.Consultant submitted that the s .....

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