Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Mideast Integrated Steels Ltd. Versus Commissioner of Central Excise & Service Tax

2016 (9) TMI 734 - CESTAT KOLKATA

Cenvat Credit - eligible input - steel and bent - EOT Crane and Gratings - inputs or capital goods - Held that:- when structures like rollers, pulleys and guide rails are essentially required for the functioning of crane then the same have to be treated as an accessory of the machines for which Cenvat Credit under Cenvat Credit Rules is admissible. - So far as Cenvat Credit on Gratings used for operating the furnace is concerned, it is observed that such platforms are essential for operating .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

le. However, Cenvat Credit with respect to steel and bent items is not agitated by the Appellant and is held to be inadmissible. - Decided partly in favor of assessee. - Appeal No. E/71226/13 - Order No. FO/A/76020/2016 - Dated:- 9-9-2016 - Shri H. K. Thakur, Member (Technical) Shri K.K.Achariya, Advocate for the Appellant Shri S.Mukhopadhyay, Supdt.(AR) for the Revenue ORDER Per Shri H. K. Thakur This Appeal has been filed by the Appellant against Order-in-Appeal No.19/CE/BBSR-I/2013 dated 24.0 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

it is with respect to EOT Crane and Gratings which are capital goods and credit is admissible to the Appellant under Cenvat Credit Rules. Ld.Advocate submitted that EOT Cranes are over-head Cranes moving on fixed rails and pulleys. That these parts on which over-head Crane moves are essential for the working of the Cranes and cannot be considered as support structures. Learned Advocate relied upon the HSN Explanatory Notes given under Heading 84.26 to argue that where fixed parts of the over-hea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. Jindal Steels & Power Ltd. [2015 (330) ELT 708 (Tri.-Del.)] 2.1 So far as Cenvat Credit on Gratings is concerned, learned Advocate relied upon the case law of Rosa Sugar Works v. Commissioner of Central Excise, Lucknow [2006 (194) ELT 456 (Tri.-Del.)] where CESTAT Delhi has held that Cenvat Credit on Ladders and Gratings when used for processing or procuring finished goods then the Cenvat Credit is admissible. Learned Advocate argued that making of Gratings is essential for the functioning .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ving. As per HSN Explanatory Notes under 84.26 for Gantry Cranes and over-head cranes, the beam of the cranes runs on rails fixed on walls or on suitable supporting metal structures. It is also explained that when such machines are fitted or designed to be fitted with the mechanical features essential for operation of the moving parts of the complete installation (like beams, rollers, pulleys, guide rails etc.) then the same will also be classified under Tariff Heading 84.31. In view of the abov .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eal is on the short point that the steel structures which are emerging are not capital goods. They are either support structures or platforms, frames, foundations, and parts of civil structure not covered by the category of capital goods. In this regard, we find that learned Commissioner (Appeals) in Para 8.5 of the impugned order examined the nature and functions of each one of the impugned items specifically with reference to the scope of capital goods as per Rule 2 of Cenvat Credit Rules and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

andled load to the ground when overhead crane is working by combined action of axial force and bending moment. Crane Surge Girder & Crane Auxiliary Girder are used to hold crane girder in position properly while crane is working. In view of their use, all these goods are essential accessories for EOT crane installed in respondent s factory as EOT crane cannot perform without them. The second group includes Base Frames for various machines/machineries such as Air Pre-heater, SH Casing, Coal F .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

machinery for the beneficial enjoyment. No heavy machine/machinery can be installed without base frames. Therefore in my opinion, all these frames are essential accessory of that machine with which it is installed. The third group is consist of chimney and flue duct. Chimney is used for emission of fumes and gases and flue duct is used for holding transferring gases for their emission through chimney. They are essential accessories in the respondent plant. Therefore, all the impugned goods as m .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version