TMI Blog2017 (6) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... of structural to support various machineries are allowed - credit allowed - decided in favor of assessee. - E/270/2009-SM - Final Order No. 20523/2017 - Dated:- 25-4-2017 - Shri S.S Garg, Judicial Member Smt Rukmani Menon, Advocate - For the Appellant Shri Mohammed Yusuf, AR - For the Respondent ORDER The present appeal is directed against the impugned order dated 30.01.2009 passed by the Commissioner of Central Excise whereby the Commissioner has held that the appellant has wrongly taken the credit and also demanded recovery of wrongly availed cenvat credit of ₹ 2,44,075/-(Rupees Two Lakhs Forty Four Thousand and Seventy Five only) along with interest and also imposed a penalty of ₹ 2,000/- (Rupees Two T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit of ₹ 79,24,822/-(Rupees Seventy Nine Lakhs Twenty Four Thousand Eight Hundred and Twenty Two only) availed by the appellant on various components of boiler, on pipes and pipes fittings etc and disallowed the credit of ₹ 2,44,075/-(Rupees Two Lakhs Forty Four Thousand and Seventy Five only) availed by the appellant on rebar coil, TNT bar, TMT cables and M.S. Rebars which were used for construction of foundation for various machines. She further submitted that the Commissioner has wrongly disallowed the credit on these items on the ground that these items do not fit into the definition of 'capital goods' under Rule 2(a) of the Cenvat Credit Rules. The Commissioner in the impugned order has stated that these i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 2,44,075/(Rupees Two Lakhs Forty Four Thousand and Seventy Five only) on rebar coil, TMT bars, TMT rebar, MS rebars deserves to be set aside. She further submitted that even under the definition of 'inputs' the goods for laying of foundation or making of structures for support of capital goods are excluded only from 01.07.2012 whereas the period involved in the present appeal is October 2007 to February 2008 and therefore even under the category of inputs' this credit is eligible. 4. On the other hand the learned AR reiterated findings of the impugned order. 5. After considering the submissions of both the parties, I find that the impugned order denying the cenvat credit on the impugned goods which were used for l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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