TMI Blog2014 (4) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... m the description of various items of component and machinery, as given in the order, it is clear that these items has been fabricated and thereafter the same were installed. I, therefore, do not agree that the various items of the components of sugar mill machinery, fabricated by the appellant were fixed to the earth structures. Just because an item of machinery or its component after being fabricated has been installed in course of which it has become fixed to the earth, the Cenvat credit cannot be denied - Decided in favour of assessee. - Appeal No. 100 of 2011 (SM) - Final Order No. 55398/2013(PB) - Dated:- 18-1-2013 - Shri Rakesh Kumar, J. For the Appellant: Ms. Sukriti Das, Advocate For the Respondent: Shri B.B. Sharma, Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chinery assembled at site cannot be treated as goods, held that steel items, in question, are neither covered by the definition of capital goods nor by the definition of input. On appeal to Commissioner (Appeals), this order of the Assistant Commissioner was upheld except for reducing the penalty to Rs. 70,000/-. Against this order of the Commissioner (Appeals), this appeal has been filed. 2. Heard both the sides. 3. Ms. Sukriti Das, Advocate, the learned Counsel for the appellant, pleaded that the appellant stand from the very beginning, as reflected in the reply to the show cause notice, has been that the steel items, in question, have been used for fabrication of various components of the sugar mill machinery, that components of suga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raw material etc. would be eligible for Cenvat credit. She pleaded that ration of the above-mentioned judgment of the Apex Court, High Courts and Tribunals is squarely applicable to the facts of this case. She, therefore, pleaded that the impugned order is not correct. 4. Shri B.B. Sharma, the learned Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) in it and emphasised that the steel items, in question, have been used in fabrication of the capital assessed fixed to the earth and, hence, the Cenvat credit in respect of the same has been correctly denied and, as such, there is no infirmity in the impugned order. 5. I have considered the submissions from both the sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Commissioner (Appeals), it is clear that the steel items, in question, have been used for fabrication of various items of sugar mill machinery. There is also no dispute that sugar mill machinery is covered by Chapter 84 and hence its components would also be covered by the definition of capital goods, as given in Rule 2 (a) of Cenvat Credit Rules, 2004. It is not the finding of the Commissioner (Appeals) that each and every item of machinery had come into existence as fixed to the earth structure. From the description of various items of component and machinery, as given in the order, it is clear that these items has been fabricated and thereafter the same were installed. I, therefore, do not agree that the various items of the com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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