TMI Blog2013 (9) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... - the Tribunal in the case of Mastech Technologies Pvt. Ltd. v. CCE, Jaipur-I [2013 (5) TMI 241 - CESTAT NEW DELHI], has held that the steel items used for fabrication of Gantry rails on which the EOT cranes moves would be eligible for Cenvat credit - Since, without Gantry, the EOT crane cannot function the same has to be treated as part of the EOT crane and, hence, the steel items used for produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also for installation of conveyor for handling of material. The department was of the view that these steel items are not eligible for Cenvat credit. Accordingly, after issue of show cause notice, the Deputy Commissioner vide order-in-original, dated 18-11-2009 confirmed the Cenvat credit demand of the above-mentioned amount, along with interest and imposed penalty of equal amount on the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods, that firstly, this provision is not applicable, as Explanation 2 had been inserted w.e.f. 7-7-2009, while the period of dispute in this case is prior to 7-7-2009, that in any case, the steel items, in question, have not been used for construction of factory shed, building, laying of foundation or making of supporting structure of capital goods, that Gantry for EOT Crane is part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defended the impugned order by reiterating the findings of the Commissioner (Appeals). 5. I have considered the submissions from both the sides and perused the records. 6. The only point of dispute in this case is as to whether the steel items, in question are eligible for Cenvat credit. Their use in fabrication and installation of Gantry for EOT Crane and conveyor for handling of material i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion the same has to be treated as part of the EOT crane and, hence, in my view, the steel items used for production of goods for manufacture of final products would be eligible for Cenvat credit. Similarly, the steel items used for fabrication of conveyor system for handling of material would also be eligible for Cenvat credit as input. The impugned order is, therefore, not sustainable. The same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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