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TMI Blog2013 (9) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER The appellant are manufacturers of HDPE drums chargeable to Central Excise duty. During the period from October 2008 to July 2009, they took Cenvat credit of Rs. 1,01,768/- in respect of MS Angles, Channels, Bars, Plates, Joists etc., which according to them had been used for making Gantry for EOT Crane and also for installation of conveyor for handling of material. The department was of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of Explanation - 2 to Rule 2(k) of the Cenvat Credit Rules, 2004, according to which the definition of input does not include cement, angles, channels, CTD bars, TMT bars and other items used for construction of factory shed, building, laying, foundation for capital goods, and making supporting structures for capital goods, that firstly, this provision is not applicable, as Explanation 2 had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in the case of CCE, Raipur v. Ambuja Cement Eastern Ltd. reported in 2004 (177) E.L.T. 618 (Tri.-Del.), and also the judgment of the Tribunal in the case of Mastech Technologies Pvt. Ltd. v. CCE, Jaipur-I reported in 2013 (293) E.L.T. 311 (Tri.-Del.). 4. Shri R.K. Verma, the learned Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of CCE, Tiruchirapalli v. India Cements Ltd. (supra) has held that the cranes with accessories and loaders are machinery and equipment used for production or processing of goods for manufacture of final products, and hence the same 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, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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