TMI Blog2011 (5) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... ence the same have to be treated as capital goods. In respect of aluminum bars, the credit has been correctly allowed. CRSS coils, shapes & section, channel, angles, plates and SS plate etc. which according to respondent had been used for fabrication of boiling house, pipeline, pan body, mill house EOT crane etc - the use of these items is not clear - The Cenvat Credit in respect of these items w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coils, shapes section, channel, angles, plates and SS plate etc. which according to respondent had been used for fabrication of boiling house, pipeline, pan body, mill house EOT crane etc. 1.1. The Assistant Commissioner vide order in original dated 26.12.07 disallowed the Cenvat Credit in respect of these items observing that these items are neither inputs nor capital goods and confirmed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er by reiterating the grounds of appeal in the Revenue s appeal. She pleaded that channel, angles, plates and SS plate etc. have been used for fabrication of various structures fixed for the earth and citing the judgement of Larger Bench of the Tribunal in the case of Vandana Global Ltd. vs. CCE, Raipur reported in 2010(253)ELT-440(Trib-LB) pleaded that these items are not eligible for Cenvat cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal, the same are used for transmitting electricity from the power turbine alternator to the machinery. Since aluminum bars are being used as conductors and are essential part, the same in my view has to be treated as parts of the machinery and hence the same have to be treated as capital goods. In respect of aluminum bars, the credit has been correctly allowed. 4. As regards, the CRSS coil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) s order permitting Cenvat Credit in respect of aluminum bars is upheld, the part of the order permitting Cenvat Credit in respect of CRSS coil, shape section, channel, angles, plates and SS plate etc. is set aside and the matters is remanded to the Commissioner (Appeals) for de-novo decision, after ascertaining the use of these items and keeping in view the judgement of the Larger ..... X X X X Extracts X X X X X X X X Extracts X X X X
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