TMI Blog2017 (1) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... structures which form part of operating machinery in a manufacturing plant, has been a subject matter of decision by various High Courts and this Tribunal. In all the cases such credits have been allowed. Appeal dismissed - credit allowed - decided against Revenue. - Excise Appeal No. 3277 of 2007 - A/55930/2016 -EX[DB] - Dated:- 20-12-2016 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri Amresh Jain, Authorized Representative (DR) for the appellant None for the Respondent ORDER Per. B. Ravichandran The Revenue is in appeal against order dated 17/05/2006 of Commissioner of Central Excise, Bhubaneswar II. The respondents are engaged in the manufacture of sponge iron, steel billets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecified under Rule 2 (a) of Cenvat Credit Rules, 2004. The various MS items can neither be called as capital goods nor as inputs ; (c) The reliance placed by the Original Authority on various case laws is misplaced. The decision of the Hon ble Supreme Court in the case of Rajasthan Spinning and Weaving Mills is not applicable to the facts of the present case. The Hon ble Supreme Court allowed credit on steel channels and sheets used for fabrication of chimneys for DG sets. In the present case, the goods are general steel items ; (d) The cement and steel structures used in erection of plant and machinery are to be considered as building materials and not capital goods eligible for Cenvat credit. 3. We have heard learned AR repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rary allegation in the show cause notice to rebutt the above finding. 5. We have also noted that the show cause notice did not bring out any evidence about the use of various MS items for manufacture of civil construction work inside the factory. On the contrary, the respondent had submitted that they are not taken credit on cement and steel used for undertaking civil construction in their factory. Detailed break up figures were also submitted which were considered by the Original Authority. The Original Authority had also examined various illustrative drawings and photographs of the fabricated capital goods and also considered the certificate given by M/s Mecon Limited who were involved as project consultant for setting up of steel plan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
