TMI Blog2017 (2) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... cause it is specifically designed fabricated/manufactured as per specific technical requirement - credit allowed - appeal allowed - decided in favor of appellant. - E/26622/2013-SM - Final Order No. 20618/2016 - Dated:- 8-8-2016 - Shri S.S. Garg, Member (J) Shri M.S. Nagaraja, Advocate, for the Appellant. Shri Parashiva Murthy, AR, for the Respondent. ORDER [Order per : S.S. Garg, Member (T)]. - The present appeal is directed against the impugned order passed by learned Commissioner (Appeals) who vide his order dated 26-2-2013 has partly allowed the appeal by allowing the capital goods Cenvat credit on HR coils, HR steel plates, beams, etc. used for fabrication of girders and denied the Cenvat credit with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l girders/rails which are mounted on columns of the factory shed. The EOT crane is used for lateral as also horizontal movement of goods. The girders are essential for horizontal movement of the EOT crane and hence considered eligible for credit. Since the columns are used as support structures for factory shed as well as EOT crane, the credit is not admissible. Thus the learned Commissioner partly allowed the credit and disallowed the credit on columns for the EOT crane. Vide impugned order the Commissioner disallowed Cenvat credit of ₹ 2,55,434/- on steel items used for fabrication of columns. Aggrieved by the impugned order, the appellant has filed the present appeal. 3. The learned counsel for the appellant submitted that the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the appellant had claimed as accessories of the crane. 4. On a perusal of the records, I find that the learned Commissioner has held that the crane column is only a supporting structure and does not fall in the definition of capital goods for the purpose of claiming Cenvat credit. In fact crane column is used to hold crane girders in position properly while the crane is working. In view of this use, it is essential accessories for EOT crane installed in the appellant s factory as EOT crane cannot function without the crane column. Moreover, the Division Bench of the Tribunal in the case of CCE v. Jindal Steel Power Ltd. (supra) where exactly the same issue was involved has held that the columns of the crane are covered in the sco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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