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2016 (8) TMI 287 - CESTAT NEW DELHI

2016 (8) TMI 287 - CESTAT NEW DELHI - TMI - Availability of cenvat credit. - eligible inputs - Structural items such as M.S. Flats, Channels, Plates, Beams etc which are used to fabricate structures to house the coal washing plant are covered within the definition of input given in Rule 2 (k) of the Cenvat Credit Rule, 2004 Held that:- all the goods used in relation to manufacture of final product or for any other purpose used by a provider of taxable service for providing an output service ar .....

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ed 9/5/2008, passed by Commissioner (Appeals), Raipur. The dispute is with reference to the availability of CENVAT Credit on items such as Plates, M.S. Channels, Angles, Beams, Flats, etc which are either structural items used in sheds and other civil construction or used in the manufacture of capital goods falling under Chapter 84 of the Central Excise Tariff. The benefit was denied by the Original Authority vide his order dated 5/2/2008 but was allowed by the Commissioner (Appeals) in the impu .....

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up the infrastructure required for the coal beneficiation plant such as vibrating screen, washing unit, conveyor systems, fine coal hopper, store room etc. The reasoning used for the Original Authority to deny the CENVAT Credit was that these structural items are not covered by the definition of input given in Rule 2 (k) of the CENVAT Credit Rules , 2004 inasmuch as these structural items are used to fabricate the technological structures at site which become immovable property. Accordingly, he .....

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rips Ltd. Vs. CCE, Raigad reported in 2008 (223) ELT 517 (Tri.-Mum), he has held hat even if the fabricated structures such as shed get fixed to the earth, they can still be considered as capital goods for the purposes of CENVAT Credit Rules. 4. We have heard Shri Yogesh Agarwal, DR for the appellant. 5. The entire dispute is with reference to the fact whether structural items such as M.S. Flats, Channels, Plates, Beams etc which are used to fabricate structures to house the coal washing plant a .....

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for providing tube service. 6. For better appreciation, the Court has held as follows:- 7. It is not disputed that jetty was constructed and input credit was claimed on cement and steel. The aforesaid definition of Rule 2 (k) was applicable and Explanation 2 did not provide that cement and steel would not be eligible for input credit. According to learned Counsel for the appellant, the appellant is not manufacturer and, therefore, the provisions of Explanation 2 of Rule 2 (k) would be applicabl .....

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the appellant has claimed input credit on cement and steel. The cement and steel were not included in Explanation 2 from 2004 up to March, 2006. The Cenvat Credit Rules, 2004 were amended in exercise of the powers conferred by Section 37 of the Central Excise Act, 1944 with effect from 7-7-2009, the date on which it was notified by the Central Government from the date of the notification. According to learned Counsel for the appellant, this amended definition would apply only to the factory or .....

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