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2016 (10) TMI 824 - CESTAT NEW DELHI

2016 (10) TMI 824 - CESTAT NEW DELHI - TMI - CENVAT credit - structural steel items, namely, Plates used in fabrication/laying foundation of supporting structures of the plant and machineries - Held that: - the period involved for the demand is from August, 2009 to June, 2010. I find that that with effect from 07.07.2009, Explanation 2 to Rule 2(k) defining input excludes cement, angles, channels, CTD bars, TMT bars and other items used for construction of factory shed or laying of foundation or .....

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. It is also evident from the facts that there is no evidence to disclaim or counter the appellant s claim that these goods were used for repair and maintenance of above machinery, namely, chimney of dusting system of RMP hopper, coal circuit, Kiln at sponge iron division and boiler duct at power plant. Therefore, subject item is certainly covered within the Explanation 2 of definition of input given in Rule 2(k) of Cenvat Credit Rules, 2004. - Reliance placed on the decision of case Jaipur .....

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he sides have been heard in detail. 2. The matter concerns with Cenvat credit on structural steel items, namely, Plates used in fabrication/laying foundation of supporting structures of the plant and machineries 3. The appellant represented by the ld. advocate, Ms. Priyanka Goel, inter alia submits as follows:- (i) The item is covered under definition of capital goods under Rule 2(a) and 2(k) of the Cenvat Credit Rules, 2004. (ii) Commissioner (Appeals) in the impugned order has not found that t .....

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- on the ground that the appellant failed to produce the relevant supporting documents. In this behalf, the ld. Commissioner (Appeals) has failed to appreciate that for mere repairing of machinery or equipment no drawing, designing or employment of skilled is necessarily required, hence his findings in para 6 and 7 of the impugned order are liable to be set aside. (iv) MS plates of various thickness had been purchased for maintenance of kiln, RMP and iron ore crusher. (v) Reliance is placed on C .....

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rovisions of Cenvat Credit Rule 2(k) which define inputs i.e. to Rule 2(k) of Cenvat Credit Rules, 2004 along with Explanations are given below:- 2(k) input means (i) All goods, except light diesel oil, high speed 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 oil, greases, cutting oils, coolants, accessories of the final products .....

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y known as petrol, shall not be treated as an input for any purpose whatsoever. Explanation 2. Inputs include goods used in the manufacture of capital goods, which are further used in the factory of the manufacturer; 5.1 Further, Rule 2(a) of Cenvat Credit Rules defining capital goods is given below:- Rule 2(a) Capital goods means:- (A) The following goods, namely :- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.05 grinding wheels and the like, and pa .....

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