TMI Blog2017 (5) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... s of capital goods - the credit was denied merely relying in the decision of the case of Vandana Global Ltd., [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], where the view was taken that when the supporting structures are fixed to the earth, they become immovable property and therefore are not eligible for credit, which is not correct - the disallowance of credit is unjustified. Time limitation - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... August 2006 to March 2009 it was noticed by the department that appellants have availed CENVAT credit on MS plates, angles, channels etc., under the category of capital goods. A show cause notice dated 27.08.2009 was issued proposing to recover an amount of ₹ 9,73,751/- being the irregularly availed credit along with interest and also proposing to impose penalty. After due process of law, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to the definition of inputs. He submitted that the subject items were used for supporting the pipelines and other equipments by welding and bolting. These technical supporting structures are necessary to position the pipelines and other machineries which cannot be positioned and put into operation without these supporting structures. He pointed out that the department has disallowed the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural supports which are embedded to the earth become immovable property and therefore the authorities below have rightly denied the credit. He submitted that there are no documents produced to establish the use of the MS items for fabrication of supporting structures of capital goods. 5. I have heard the submissions made by both sides. The issue involved is whether the MS items used for fabric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant. Following the same, I hold that the disallowance of credit is unjustified. Further, the appellants have disclosed the details of credit availed in the ER-1 returns. Such returns are the basis for issuing the show cause notice. Therefore, there is no evidence for suppression of facts. The demand therefore is time barred. The impugned order disallowing the credit is set aside. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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