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2016 (1) TMI 59 - CESTAT NEW DELHI

2016 (1) TMI 59 - CESTAT NEW DELHI - 2015 (330) E.L.T. 708 (Tri. - Del.) - Cenvat Credit - input used for manufacture of capital goods to be used captive - Exemption under Notification No. 67/1995-CE dated 16/03/1995 - steel structures which are emerging are not capital goods - CENVAT Credit - Held that:- All the 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 flu .....

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f 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 is not possible to compare Steel Support Structures of Conveyors to Crane .....

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Member (T) For the Appellant : Shri Ranjan Khanna, AR, (DR) For the Respondent : Shri L P Asthana, Adv ORDER Per B Ravichandran This is an appeal by the Revenue against the order of learned Commissioner (Appeals). The facts of the case are that the respondent are engaged in the manufacture of Sponge Iron and Iron Steel products. They are availing Cenvat credit on capital goods when they undertook expansion of existing plant and installed a Mini Blast Furnace, Rolling Mill and Steel Melting Shop .....

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inal 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 orde .....

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of the Central Excise Tariff Act, 1985. The impugned goods viz. Crane Girder, Crane Column, Crane Auxiliary Girder are only a supporting structure for providing support to EOT Crane. They do not play any role in the functioning of the machinery of which they had claimed to be parts by the Respondent. 4. Reliance was placed on this Tribunal's order in the case of CCE, Indore vs. L.G. Hotline CPT Ltd. reported in 2004 (176) E.L.T. 443 (Tri. - Del.). It has been contended that the impugned good .....

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luded that the impugned items have been manufactured by them as per specific design and requirement for use in/with the respective machines and 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 cons .....

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gned order examined the nature and functions of each one of the impugned items specifically with reference to the scope of capital goods as per Rule 2 of Cenvat Credit Rules and came to the conclusion that these impugned goods can be classified into three groups namely the first group consists of Crane Girder & Crane Rail, Crane Column, Crane Surge Girder and Crane Auxiliary Girder. The uses of these goods in the respondent factory are that Crane Girder and Crane Rail are provided to hold th .....

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in respondent's factory as EOT crane cannot perform without them. The second group includes 'Base Frames' for various machines/machineries such as Air Pre-heater, SH Casing, Coal Feeder, Deacrator Drum, ID Fan, Motor, Ash Dryer/Pump, (Ash Dyke Motor and Pump) and Silo Pump. All these Base Frames are fabricated/manufactured according to specific design and drawing for specific requirement and on which various machines/machinery of the plant are installed for achieving required rigidit .....

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