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TMI Blog2015 (9) TMI 1485X X X X Extracts X X X X X X X X Extracts X X X X ..... Mohanty : Revenue is in appeal against the impugned order dated 15.04.2010 passed by C.C.E (Appeals), Raipur. The brief facts of the case are that the respondent herein is engaged in the manufacture of sponge iron, falling under Chapter 72 of the Central Excise Tariff Act, 1985. The respondent avails CENVAT credit of central excise duty paid on inputs and capital goods, used in or in relation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Id. Commissioner (Appeals) vide the impugned order has allowed the appeal of the respondent holding that the availment of CENVAT credit on the disputed goods is legal and proper, as the said goods are conforming to the definition of input and capital goods contained in the CENVAT scheme. Feeling aggrieved with the impugned order, Revenue is in appeal before this Tribunal. 3. Heard Shri R.K Mish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturing activities. The impugned goods are used in the erection or installation of Stock Storage Tank Conveyor Systems, Finished Goods Storage Tank and in Supporting structures of various Capita/ Goods such as Kiln, Cooler, ABC (Rotary Kiln) Coal ground Hopper, Crusher and Screening Machinery etc. which were ultimately used for carrying the manufacturing activities of the appellant. It is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apital goods for Cenvat Credit." 5. The issue, regarding eligibility of CENVAT credit on the disputed goods, has already been settled by this Tribunal in various cases. In the case of CCE&CE Vs. APP Mills Ltd [2013 (291) ELT 585 (Tri.-Bang.)], this Tribunal has held that MS angles plates and rounds used for fabricating structural support to plant and machinery used for manufacturing of excisable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oint of time were not covered under the exclusion clause contained in the definition of input. Since the disputed goods are used for erection/fabrication of capital goods only in the plant, the same have the nexus with the manufacture of final product in the factory of the respondent. The definition of input is broad enough to take within its ambit, the goods which are used for or in relation to m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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