TMI Blog2016 (5) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... applied retrospectively. For this reason Vandana Global judgment of Larger bench reported in [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] stands distinguished. As regard the claim of the appellant on CTD bar, I am of the view that CTD bar invariably used for construction purpose, which cannot be allowed therefore the Cenvat credit is disallowed in respect of CTD bar. Hence, except CTD bar, all other steel material are admissible inputs and credit is allowed. - Decided partly in favour of appellant - APPEAL NO. E/206/11 - Order No. A/86559/16/SMB - Dated:- 17-3-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Shri. Sunil Agrawal, Advocate with Ms. Pushpa Pai, Advocate For the Respondent : Shri. R.K. Maji, Asstt. Commissioner(A.R.) ORDER PER : RAMESH NAIR This appeal is directed against Order-in- Appeal No. SR/429/NGP/2010 dtd. 15/12/2010 passed by the Commissioner (Appeals) Central Excise Customs, Nagpur wherein Ld. Commissioner (Appeals) passed following order:- 12. Respectfully abiding by the decision of the Larger Bench of the Honble CESTAT mentioned above and the facts and circumstances mentioned above, I uphold the Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. Similarly, Crane Gantry is also fabricated and installed with the help of nut and bolt and can be removed or dismantled. The Pollution control equipment, furnace, rail are also movable Capital goods. He submits that all these goods are clearly covered under the definition of capital goods as machineries, therefore, material used in the fabrication of the said items is input and hence credit should be allowed. In support of his submission, he placed reliance on the various following judgments: (a) Sirpur Paper Mills Ltd Vs. Collector of Central Excise, Hyderabad[1998(97) ELT 3(S.C.)] (b) Commr. of C. Ex. Ahmedabad Vs. Solid Correct Engineering Works[2010(252) ELT 481(S.C.)] (c) Euro Containers Vs. Commissioner of C. Ex. Chandigarh-I[2015(327) ELT 303 (Tri. Del.)] (d) Mastech Technologies Pvt Ltd Vs. Commissioner of C. Ex. Jaipur-I[2013(293) ELT 311(Tri. Del)] (e) Jodhpur Alloys Pvt Ltd Vs. Commissioner of Central Excise, Jaipur[2013(292) ELT 448(Tri. Del.)] 4. Shri. R.K. Maji, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that as per Vandana Global Judgment, the issue has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut 7 meters (30 feets) above the ground level. The gantry is rested on the steel Column by way of removable arrangement. Further the rail over which the wheel of the crane is moving is again attached to the gantry by way of clit arrangement. The entire gantry is removable it is not fixed. It is not the part of Shed Column. Materials used are M.S. Angle, MS Rail etc. Pollution Equipment - The pollution equipment is fabricated by the use of MS sheet and pipe and it is supported on the MS Angle frame work. It is hanging arrangement and it is totally movable. Materials used are MS Sheet, MS Angles etc. Furnace - The wall of the furnace which is made of refractory material is covered from the outside by M.S. Plate which is essential to keep the wall of the furnace intact and to protect it from the environment and also to stop the inside heat of the furnace to come out and also to protect the persons working nearby. The MS plat is only a cover it is integral part of the furnace at the same time it is not embedded in the earth. It is removable. Material used are MS Angle, MS Beam, MS Channels, MS Plates. Rail - The rails are on the surface and over the rails the mill stands a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for fabrication of jigs would be eligible for Cenvat credit as inputs. 8. As regards, gantry rails, the same has to be treated as part of the EOT Crane system, which covered by Chapter 84 and hence is capital goods. The Tribunal in the case of CCE, Ambuja Cement Eastern Ltd. (supra) cited by the ld. Counsel for the appellant has held that M.S. Rails used for conveyor systems are its accessories, and hence entitled to Cenvat credit as capital goods. Therefore, steel items used for fabrication of gantry rails on which EOT cranes mines would be eligible for Cenvat credit as inputs, as the definition of inputs also includes the items used for fabrication of capital goods used in the factory. Jodhpur Alloys Pvt Ltd (supra) 6. The steel items, in question, as per the facts narrated in the show cause notice and in the order passed by the original adjudicating authority, have been used in fabrication of steel bed of the rolling mill on which the rolling takes place. There is also no dispute that the steel bed has to be permanently fixed to the earth. However, the rolling mill is covered by the Chapter heading 84.55 therefore, would be covered by the definition of capital ..... X X X X Extracts X X X X X X X X Extracts X X X X
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