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2016 (9) TMI 734 - CESTAT KOLKATA

2016 (9) TMI 734 - CESTAT KOLKATA - TMI - 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 .....

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atings availed by the Appellant is available. 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 .....

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by the Appellant. That the remaining credit 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 ar .....

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) Commissioner of Central Excise, Raipur v. 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 .....

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walls on which over-head EOT cranes are moving. 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 .....

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d examined appeal records. The Revenue appeal 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 .....

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; Crane Columns function to transfer the handled 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 .....

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ed to be installed along with machines and 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 pla .....

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