TMI Blog2015 (2) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... items includes staging supporting structures and factory for general maintenance, roofing purpose and used in erection of capital stock admittedly the usage of these items which have been recorded by the Ld. Commissioner (A) in the impugned order are not in nature of usage of fabrication of capital goods. Therefore, the Cenvat Credit on these items namely HR sheets PMP plate different sheet and st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elt, Centrifugal Screen as well as paints welding electrodes on the premise that these are used in fabrication of capital goods. 2. The contention of the revenue is that the items like HR plate, AMP plate, mill plates and steel plates, jointing sheets and paints were not used by the respondent for fabrication of capital goods. Therefore, in these items respondent is not entitled to take Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and have given the following findings at para 4.2 which are reproduced as under: 4.2 HR Sheets, PMP Plate Mill Plates Steel Plates / Jointing sheets and Paints. With regard to usage of these items, the appellants have submitted that the various items of capital goods including staging / supporting structure were fabricated out of these items of iron and steel; the items in question w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se items which have been recorded by the Ld. Commissioner (A) in the impugned order are not in nature of usage of fabrication of capital goods. Therefore, the Cenvat Credit on these items namely HR sheets PMP plate different sheet and steel plate is not admissible to the respondent. Consequently the respondent is directed to reverse the said Cenvat Credit along with interest. As the issue is of de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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