TMI Blog2017 (3) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... ler would also be eligible for Cenvat Credit - appeal allowed - decided in favor of appellant. - E/55304, 56314/2013-EX[DB] - A/50492-50493/2017-EX[DB] - Dated:- 25-1-2017 - Mr. (Dr.) Satish Chandra, President Mr. V. Padmanabhan, Technical Member Present Ms. Shreya Dahiya, Advocate for the appellant Present Shri H.C. Saini, A.R. for the respondent Per V. Padmanabhan: These two appeals have been filed challenging the order in original dated 01.11.2012 passed by the Commissioner Central Excise Raipur. 2. M/s. Cethar Vessels Pvt. Ltd. is a manufacturer of boiler, its components, parts and accessories falling under Chapter heading 8402 of the first schedule to the Central Excise Tariff Act. 3. M/s. Monn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 2 crores on M/s. Cethar Vessels Pvt. Ltd. under rule 26 of the Central Excise Rules 20002. Aggrieved by the above order the present appeals have been filed. 5. With the above background we have heard Ms. Shreya Dahiya, Advocate for the appellant and Shri H.C. Saini, A.R. for the respondent. The Ld. Advocate submitted that the issue of eligibility of Cenvat Credit of supporting structure for capital goods has been settled in favour of the appellant by the Tribunal in various decisions. She cited some of them as follows: i) M/s. Singhal Enterprises Pvt. Ltd. Vs. CCE Raipur 2016-TIOL-2451-CESTAT-DEL. ii) CCE Raipur Vs. Monnet Ispat Energy vide Final order no. 52244/2016 dated 29.06.2016. iii) Monnet Is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 2004. The reason outlined by the Commissioner in the impugned order for denying the Cenvat Credit are that M/s. Cethar Vessels Pvt. Ltd. has supplied to M/s. Monnet Ispat Ltd. goods in the form of angles, channels, per links, etc. which are classifiable under chapter 73 which were used by way of fabrication at the site for manufacture of supporting structures for the boilers. Ld. Commissioner has further held that these supporting structures are identifiable as goods falling under chapter 7308 90. He has further held that no Cenvat Credit can be allowed on such supporting structures by placing reliance on the decisions of the Larger Bench in the case of Vandana Global Vs. CCE 2010 (253) ELT 440 (Tri-LB). 10. Boilers have been man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er only under Heading 8402 of the Tariff. It is further clarified that since these structural components are nothing but the parts and accessories of the Boiler, they would be covered by the definition of inputs under Rule 2(k)(iii) of the CENVAT Credit rules, 2004 (i.e. all goods for generation of electricity steam). Further these structural components shall not be hit by the exclusion clause to the said definition of inputs, as these are not used for laying of foundation or making of structures for support of capital goods, but are essentially the part of said Boilers. 7. The Department itself has come out with the clarification that those structural components which are to be used as parts of Boiler System would be classifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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