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2019 (11) TMI 1059 - AT - Central ExciseCENVAT credit - inputs - MS Angles, Channels, Beams, Plate, Welding Electrodes, Paints and Lubricants used in the fabrication of plant and machinery and for smooth functioning of such plant - period 2010-11 to 2014-15 - HELD THAT:- The Ld. Commissioner (Appeals) has not disputed the usage of the steel items in the installation of Plant and Machinery. The Ld. Chartered Accountant during the course of hearing made the Bench go through the Chartered Accountant’s Certificate certifying the CENVAT Credit of ₹ 23,22,138/- and also confirmed excess availment of CENVAT Credit of ₹ 56,028/- - Further, the Chartered Engineer had duly certified the detailed use of steel items in the fabrication of plant/machinery. Therefore, there was no reason for separately certifying that the said steel items were not used in the laying of foundation or making of structure for support of plant/machinery - also the correctness of Chartered Engineer’s Certificate and Chartered Accountant’s Certificate has not been disputed by the Revenue even at the appeal stage. Hence, relying upon these certificates, CENVAT Credit of ₹ 22,66,110/- is allowed. Balance disputed CENVAT Credit on Welding Electrodes, Paints and Lubricating Oil, the Commissioner (Appeals) - denial of credit on the premise that the same are not mentioned in the Chartered Engineer’s Certificate - HELD THAT:- The issue is no more resintegra and stands settled by the decision of Hon’ble Rajasthan High Court in the case of HINDUSTAN ZINC LTD. VERSUS UNION OF INDIA [2008 (7) TMI 55 - RAJASTHAN HIGH COURT] wherein the Hon’ble High Court have allowed CENVAT credit on Welding Electrodes as inputs/capital goods for used in fabrication or repair of plant/machinery - the Appellant had rightly availed CENVAT Credit on welding electrodes. CENVAT Credit on Lubricating Oil and Paints - HELD THAT:- The said items were specifically covered under the definition of “Input” under Rule 2(k) of the Cenvat Credit Rules, 2004 upto 31.03.2011. Further, the scope of said definition was enlarged with effect from 01.04.2011 to allow credit on all goods used in the factory by the manufacturer unless the same falls under the exclusion clause - Since, there is nothing contrary on record to suggest that the said goods were not used in the upkeepment and smooth functioning of plant and machine, CENVAT credit on Lubricating Oil and Paints is allowed. Appeal allowed in part.
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