TMI Blog2017 (3) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were fittings of tubes and pipes - In the absence of any evidence to prove that the items mentioned in the Annexure A to SCN were fittings of tubes and pipes and in the absence of any details about end use of these materials, the description and tariff headings given in the invoices have rightly been relied upon by lower authorities - these items do not fall in the definition of the Capital Goods nor as inputs for Capital Goods - demand upheld. Extended period and penalty also rightly imposed relying in the decision in the case of CCE, Ghaziabad Vs. Rathi Steel & Power Ltd. [2015 (5) TMI 168 - ALLAHABAD HIGH COURT]. Appeal dismissed - decided against appellant. - E/1353/11-Mum - A/85946/17/SMB - Dated:- 14-2-2017 - Mr. Devender ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which were specifically mentioned in the definition of capital goods. 4. On the other hand, Ld. AR appearing on behalf of the Revenue, invited attention to various invoices in which it was clearly mentioned that these were flanges, channels, angles, plates, foundations bolts and other structural materials. He stressed that tariff numbers of all these items were mentioned and these pertain to Chapter 73, which was not included in the definition of capital goods. He argued that as per Vandana Global Ltd. 2010 (253) ELT 440 (Tri.-LB), such items do not fall in the purview of capital goods. He also relied on following judgments: (i) Daya Sagar vs. CCE, Meerut-I 2015 (316) ELT 394 (All.) (ii) Bharti Airtel Ltd. vs. CCE, Pune-III ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Capital Goods nor as inputs for Capital Goods. In the case of Vandana Global Ltd. (supra), the definition of capital goods has been interpreted and it has been held that: (a) The term capital goods has been defined in the Cenvat Credit Rules, which in turn have been framed under the rule making powers conferred under Section 37(2) of the Act. The said Section refers to Credit of duty paid on goods used in, or in relation to the manufacture of excisable goods. Hence, capital goods defined in the CCR in the context of providing credit of duty paid, have to be excisable goods. Whether a particular plant or structure embedded to earth can be considered as excisable goods or not has to be determined in the light of the decisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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