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TMI Blog2016 (6) TMI 766X X X X Extracts X X X X X X X X Extracts X X X X ..... s, capital goods and input services. Due to expansion of factory, the appellant procured various capital goods which were heavy plant and machinery and for the purpose of installation and erection used "cement". The appellant availed Cenvat credit of the duty paid on cement as capital goods. During different periods from January, 2004 to January, 2007, the credit was availed on excise duty paid on cement used for installation, and erection of capital goods used for manufacture of final products. Show cause notices were issued alleging that credit is not admissible on cement, as it does not fall under the category of capital goods and that credit is not admissible as input because cement is not used directly or indirectly in the process of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l vide judgment reported in 2011 (272) ELT 113(Tri-LB). 5. After receiving the above answer to the issue referred, the Tribunal disposed the pending appeals vide Final order No.27113-27122/2013 dated 12-12-2013 by remanding all matters to the Commissioner (Appeals). In such order of remand, the Tribunal observed that it would be appropriate that the appellant herein (respondent in the said appeal) be given an opportunity to refute the Larger bench decision. In the remand proceedings, the Commissioner (Appeals) vide order impugned herein upheld the earlier order of original authority which had confirmed the demand along with interest besides imposing penalty. Aggrieved by this order, the appellants are before the Tribunal. 6.&n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Thaduvai March, 2006 to Jan. 2007 V/15/10/07 dt.27.2.07 1,05,162 1,05,162 OIA No.72/2007 dt.28.12.07- Allowed appeal. CESTAT remanded the case E/22902/2014 Thaduvai May, 2005 to Feb. 2006 V/15/17/06 dt.1.5.2006 23,664 23,664 OIA No.18/2007 dt.18.6.07 - Allowed appeal. CESTAT remanded the case E/22903/2014 Saggonda Dec. 2003 to August. 2004 V/15/42/05 dt.3.10.05 6,67,116 3,96,558 10,000 OIA No.24/2007 dt.16.6.07 - Allowed appeal. CESTAT remanded the case E/22904/2014 Bhimadole May. 2004 to March, 2005 V/15/24/05 dt.25.5.05 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to 07-07-2009 is as under: "input"means - (i) All goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production (ii) All goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant that cement was used for foundation and installation of plant and machinery. The first part of the definition of inputs as seen above, uses the word 'includes'. The word ' include ' used in the definition of inputs is not restrictive. The definition of 'input' during the material time did not exclude cement. Later by the amendment brought forth on 07-07-2009 the definition specifically excluded cement. Explanation 2 contained in the definition of 'input' after 07-07-2009 is noticed as below for better appreciation: "Explanation 2: Input include goods used in manufacture of capital goods which are further used in the factory of the manufacturer but shall not include cement, angles, channels, Centrally Twisted Bar( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is admissible on cement and steel items used as inputs for construction of warehouses. The Hon'ble Court relied on the judgment laid in Maruthi Suzuki Ltd Vs Commissioner 2009(240) ELT 641(SC). 13. The interpretation of 'input' rendered by Honble Apex Court in Maruthi Suzuki Ltd was doubted and the issue was referred to Larger Bench in the case of Ramala Sahakari Chini Mills Ltd. The Hon'ble Larger Bench of Supreme Court by the judgment reported in 2016(334)ELT 3(SC) held that the word 'include' in the definition of 'input' in Cenvat Credit Rules 2002/2004 is generally used to enlarge the meaning of the preceding words and it is by way of extension and not with restriction. 14. In the case on hand, the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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