TMI Blog2016 (1) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... goods' as mentioned above are covered in the scope of term 'accessories' in the definition of capital goods at clause (ii) of Rule 2 (b) of the Cenvat Rules because they are specifically designed, fabricated/manufactured as per specific technical requirements and they are technological necessity of the plant for the manufacture of Iron and steel products in respondent's factory and they are essentially required for running the plant and machinery. Since no evidence has been adduced to establish that these goods have not been used in the factory of manufacturer and therefore the respondent has complied with the condition of Rule 2 (b) of Cenvat Rules that "such goods should be used in the factory of the manufacturer of final product" It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim the Department initiated action to deny the said exemption. The case was adjudicated by the Original Authority who allowed the benefit of the said exemption thereby allowed the Cenvat credit of ₹ 40,90,205/- and confirmed the demand of ₹ 75,983/- towards the Cenvat credit availed by the respondent on certain specific items like column for floor platform and bottom ash hopper roof. The Department filed appeal and the learned Commissioner (Appeals) vide the impugned order upheld the order of the Original Authority and rejected the Revenue's appeals. Aggrieved by the said order, the Revenue is before us. 3. In the appeal it is contended that the 'impugned goods' viz. Crane Girder, Crane Auxiliary Girder, Base ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd have also been accordingly specifically designed to suit the requirement of the said machines. It has been categorically concluded by them that these goods are therefore parts/ components/accessories of this specific machineries/plant. The findings are that they do not by any stretch of imagination can be termed as parts of general use and are to be considered only alongwith specific machines. Hence, he pleaded that the appeals by the Revenue are without merit. 5. Heard both the sides and examined appeal records. The Revenue appeal is on the short point that the steel structures which are emerging are not capital goods. They are either support structures or platforms, frames, foundations, and parts of civil structure not covered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rement and on which various machines/machinery of the plant are installed for achieving required rigidity and vibration free function. These Base Frames are not performing any individual function as a machine and machinery but they are essentially required to be installed alongwith machines and machinery for the beneficial enjoyment. No heavy machine/machinery can be installed without base frames. Therefore in my opinion, all these frames are essential 'accessory' of that machine with which it is installed. The third group is consist of chimney and flue duct. Chimney is used for emission of fumes and gases and flue duct is used for holding transferring gases for their emission through chimney. They are essential 'accessories' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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