TMI Blog2017 (3) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... systems etc. These items definitely fall within the definition of capital goods - the credit has been wrongly denied. Time limitation - Held that: - the Appellants have furnished the amount of credit availed in ER-1 returns, they have also furnished the details of invoices for procurement of M.S. items - the Appellants have disclosed the details of the credit availed - the SCN issued invoking the extended period of allegation is unsustainable. Appeal allowed - decided in favor of appellant. - E/22303/2014-SM - A/30197/2017 - Dated:- 16-2-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri Krishna Prasad, Advocate and Shri R. Raghavendra, Advocate for the Appellant. Shri M. Chander Bose, Jt. Commissioner(AR) for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them and thereby has disclosed the availment of credit on MS items. That, therefore the show cause notice issued alleging suppression of facts and invoking the extended period is unsustainable. It is argued by the Ld. Counsel that the Appellant has furnished Chartered Engineer certificate as well as photographs to prove the purpose for which the MS items were used. That even in the show cause notice, the Department has stated that MS items were used for fabrication of furnace/ pollution control plants, Conveyor belt system and supporting structures, all of which fall under the definition of capital goods. Further, some of the quantity of MS items were used for fabrication of support structures. Without such support structures, it is not pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hether M.S. items used for support structures of capital goods is eligible for credit has been settled in the judgement of India Cements Ltd. Vs. CESTAT, Chennai [2015(321) ELT 209 (Mad)]. 6. The other allegation is regarding the use of M.S. items for fabrication of capital goods. In Annexure-III of the show cause notice, the amount involved with regard to M.S. items used for fabrication of capital goods is ₹ 18,27,912/-. Even, as per the show cause notice, the goods fabricated are furnaces, pollution control equipment, conveyor systems etc. These items definitely fall within the definition of capital goods. The judgments relied upon by appellants are applicable to the facts and issue of the present case. Therefore, the credit, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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