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TMI Blog2016 (9) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... uring process of sugar and molasses installed new machines with support of Iron and Steel structures availed Cenvat credit on it classifiable under Chapter 73 of CETA, 1985 and Asbestos cement products classifiable under Chapter 68 as capital goods under Rule 3 of CCR, 2004. A Show cause notice dated 03.06.2014 was issued proposing recovery of Cenvat credit of Rs. 6,17,028/- availed on Iron & Steel structural for installation of machinery as capital goods during the period 01.05.2009 to 30.06.2013 under Section 11 A(1)/ (5) of CEA, 1944 along with interest and proposing penal action under Rule 15(2) of CCR, 2004 read with Section 11 AC of CEA, 1944. On adjudication, the adjudicating authority confirmed recovery of wrongly availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. H.E.G. Ltd. 2012 (277) ELT 204 (Tri- Del.) 3. Continental Foundateion Jt. VenturreVs. CCE, Chandigarh-I. 2007 (216) ELT 177 (S.C.) 4. CCE, Bangalore Vs. MTR Foods Ltd. 2012 (282) ELT 196 (Kar.) He prays that since the appellant is a co-operative unit and is serving the interest of scores of sugarcane growers, the OIA may be set aside. 3. Ld. AR, Shri P. Anbuselvan, Superintendent, appearing on behalf of the Revenue reiterates the findings of the Ld. adjudicating authority and the Ld. Commissioner (Appeals) and submits that the impugned goods used as civil construction item is excluded from the ambit of capital goods defined under Rule 2 (a) (A) of CCR, 2004. It is clearly established that the assessee had c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eproduced as under:- "7. Credit On Roofing Material (GPCC Core/Trap Sheet, blendster ETC.) : 7.1 The Commissioner denies credit on GPCC Core/ Trap Sheet, Blendster holding them to be roofing material installed overhead as well as the slides of the factory sheds/bays. He holds that the said items neither are components nor spares nor accessories of capital goods. 7.2 We find that all the manufacturing processes of Pickling/Cold Rolling/Annealing/Galvanizing/Coil Color Coating are to be carried out under controlled specific temperature and in dust free environment. If exposed to the environment, required parameters cannot be maintained & final goods cannot be produced as per desired specifications. High pressure air wipers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants. The above decision of the Tribunal is inapplicable to the facts of the present case and I totally agree with the order passed by the First Appellate Authority and it is also a fact that there has been a specific exclusion in the definition of capital goods. The ld. Commissioner (A) is therefore right in holding that if the inputs were to include every product which is somehow related to the premises where the manufacturing process goes on, then there may not be a need to provide a definition of the term capital goods and therefore, the acceptance of the contention of the assessee would render the definition of the term "capital goods" to be redundant as well as the provisions relating to extending the benefit of Cenvat credit to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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