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TMI Blog2014 (9) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of the ingredients specified in section 11A(4) of the Central Excise Act, 1944." A notice to show cause was issued to the assessee on 15 March 2005 by the Additional Commissioner, Customs and Central Excise, Meerut-II. The allegation therein was that between 30 December 2000 and 31 December 2001, the assessee had availed of Cenvat credit in the amount of Rs. 21,33,434/- in respect of "staying and structural material" falling under Chapter/Heading No.7308.90 of the Central Excise Tariff Act claiming them to be capital goods. The assessee had also availed of Cenvat credit in the amount of Rs. 49,802/- on Welding Electrodes under Chapter 8311.10 from 1 March 2001 and 31 March 2001. The total Cenvat credit of Rs. 21,83,236/- was, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural material is not available to party. The above contention gets further strength from the decision of the Tribunal in CCE Indore Vs. LG Hotline CPT LTD [2004 (176) ELT 443 (Tri-Del)] wherein steel structures have been held as not part/component of the machine and therefore not eligible for the benefit of capital goods credit. I further observe that the party has raised the issue of limitation and argued that the demand is time barred on the ground that they had filed declaration u/r 57T(1) and 57G on 08.06.2000 & 06.03.2000 respectively. I find that the party has not mentioned Structural material in any of the declarations filed. The demand on the same is therefore not hit by limitation." The Commissioner (Appeals) dismissed the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o structural material. The Tribunal has not displaced this finding. Moreover, it was submitted that in the case of DSM Sugar Mills Vs. Commissioner of Central Excise, Allahabad2, the issue had in fact been decided in favour of the Revenue at the material time. On the other hand, learned counsel appearing on behalf of the assessee has supported the order of the Tribunal and has submitted that the assessee was not bound to make any declaration stating that these items were structures. Learned counsel submitted that it is only the Larger Bench of the Tribunal which resolved the entire issue in 2010 and even now the matter is pending before the Larger Bench of the Supreme Court. We are of the view that the Tribunal ought to have specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X
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