TMI Blog2017 (4) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... e Kiln cooler, material handling/conveyor system are all specifically classifiable as machinery falling under Chapter Heading 84, the various items on which credit has been availed are directly used for fabrication or manufacture of various capital goods. The nature of such usage and emergence of various final product have been explained by the lower authorities in detail - the allegation in show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled on CTD bars, beams, M.S. angles, plates, sheets, etc., during the periods March, 2004 to December, 2004 and February, 2005 to October, 2005. The contention of Revenue is that these items were not used in the manufacture of finished goods namely, sponge iron. These items upon fabrication at site, become immovable property and lose their identity. Thus, it was contended that they are neither in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entity to become immovable items. Since the manufacture and fabrication using these items result in immovable property and not subjected to Excise and Cenvat credit is not available on such items. 5. We find that sole ground on which impugned order is challenged is that the various machinery and structure fabricated by the respondent in their factory are not excisable because they were being fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities in detail. We also find that the original authority individually examined the large number of case laws and applied facts of the case to arrive at his decision. It has also been recorded that the allegation in show cause notice is very vague and without any support. We find no merit in the present appeal so as to interfere with the concurrent findings of both the lower authorities. As s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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