TMI Blog2016 (12) TMI 648X X X X Extracts X X X X X X X X Extracts X X X X ..... olding the same as inputs/capital goods for availment of cenvat credit. With regard to oxygen gas, I find that in terms of the broad definition of input contained in Rule 2(k) of the Cenvat Credit Rules, 2004, the said item should fall within its scope and ambit for the purpose of availment of cenvat benefit. Also the cenvat benefit on welding electrodes used in the repair and maintenance of plant and machinery as input are allowed for availment of the cenvat benefit. CENVAT credit allowed - appeal allowed - decided in favor of assessee. - Excise/Cross/173/2011 in Excise Appeal No. E/1162/2011-EX [SM] - Final Order No. 55714/2016 - Dated:- 1-11-2016 - Mr. S. K. Mohanty, Member (Judicial) For the Appellant : Shri.Krishna K. Men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard to the oxygen gas, the ld. Advocate has relied on the decision of this Tribunal in the case of CCE, Raipur vs. Topworth Steel and Power Pvt. Ltd. reported in 2016- TIOL 1761 - CESTAT-Del. 3. On the other hand, Shri M.R. Sharma, the ld. AR appearing for the Revenue reiterates the findings recorded in the impugned order. 4. I have heard the ld. Counsel for both sides and perused the records. 5. I find that this Tribunal in the case of N.R. Sponge Pvt. Ltd. (supra) has allowed the cenvat benefit on the goods, namely, plates, angles, channels etc. holding the same as inputs/capital goods for availment of cenvat credit. The relevant paragraph in the said judgment is extracted below:- 5. We find that the Hon ble Madras High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra) laid down that even if the iron and articles were used as supporting structurals, they would not be eligible for the credit. Considering the amendment made w.e.f. 7.7.2009 as a clarification amendment and hence to be considered retrospectively. However, we find that the said decision of the Larger Bench was considered by the Hon ble Gujarat High Court in the case of Mundra Ports Special Economic Zone Ltd. 2015 (04) LCX0197 - 2015-TIOL-1288-HC-AHM-ST, wherein it was observed that the amendment made on 07.07.2009 cannot be held to be clarificatory and as such would be applicable only prospectively. 15. We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the fabrication of support structures would fall within the ambit of Capital Goods as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit. 16. In line with the discussions, we set aside the impugned order and allow the appeal. 6. With regard to oxygen gas, I find that in terms of the broad definition of input contained in Rule 2(k) of the Cenvat Credit Rules, 2004, the said item should fall within its scope and ambit for the purpose of availment of cenvat benefit. Further, I find that this Tribunal in the case of Topworth Steel and Power Pvt. Ltd. (supra) has allowed the cenvat credit on the oxygen gas used within the factory in or in relation to manufacture of the final product. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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