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2016 (11) TMI 932 - CESTAT HYDERABAD

2016 (11) TMI 932 - CESTAT HYDERABAD - TMI - CENVAT credit - HR plates, base plates, MS channels, MS angles etc. - Held that: - The period involved is April 2012 to November 2012. The definition of input w.e.f. 01/04/2011 has drastically changed the scope of the definition whereby it says that input means all goods used in the manufacture of final products. The Department does not have any evidence to establish that subject items were used for any other purpose other than that as explained by th .....

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a Beevi, C.S., Member (J) Shri Karan Talwar, Advocate for the appellant. Shri Nagaraj Naik, Deputy Commissioner(AR) for the respondent. [Order per: Sulekha Beevi, C.S.] The appellant, inter alia, is engaged in the manufacture of paper and paper boards and are availing the facility of CENVAT credit of inputs, capital goods and input services. As part of their expansion of the factory at Sarapaka, the appellant received steel items like HR plates, base plates, MS channels, MS angles etc. and avail .....

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d by the appellant. He submitted that the use of the subject items has been specified in the said certificate. The MS items were used for fabrication of storage tanks, cable trays and various components/spares and accessories of pulp mould, boiler, paper machine and fabrication of racks at engineering stores. They were also used for fabrication of parting and maintenance platforms and that these platforms are of such nature that they can be dismantled, transported and reassembled at any other si .....

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