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2016 (11) TMI 1098

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..... e of Hopper, Kiln, Kiln inlet house, Conveyor System, etc. for Sponge Iron and accordingly, they are entitled for Cenvat credit amount to ₹ 30,32,830/- availed on various structural steel items” Whether the goods are inputs or not? - Held that: - These goods are more in the nature plant/ machinery embedded to earth or supporting structures rendering assistance in the manufacture of finished goods. Reliance was placed on the Tribunal s decision in Vandana Global Ltd. vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)]. It was further contended that the respondent never engaged the fabrication of various capital goods as claimed in their monthly returns. No accounts were maintained. These structural items are capable of being .....

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..... that these steel items cannot be said to be inputs because they are not directly and indirectly connected with the manufacture of finished goods, namely, Sponge Iron. These goods are more in the nature plant/ machinery embedded to earth or supporting structures rendering assistance in the manufacture of finished goods. Reliance was placed on the Tribunal s decision in Vandana Global Ltd. vs. CCE, Raipur reported in 2010 (253) E.L.T. 440 (Tri. LB). It was further contended that the respondent never engaged the fabrication of various capital goods as claimed in their monthly returns. No accounts were maintained. These structural items are capable of being used in construction of shades etc. The Revenue argued that the certificate given by C .....

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..... strong force in the arguments of the Appellant that the issue is squarely covered in favour of them by a series of judgments as quoted by them. The issue is no more res-integra. As such the disallowance of Cenvat Credit availed by the Adjudicating Authority in the impugned order is without any merits and hence not sustainable . 5.4 I also find that, the above items are not supporting structures of Plant Machinery or for laying foundation and hence the findings of the adjudicating authority that, these are not goods being embedded to the earth are in the nature of immovable goods and are not goods or excisable goods in terms of CBEC Circular No. 58/1/2002-CX dated 15/01/2002 is not proper. From the Cenvat credit details, I find that, t .....

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