TMI Blog2017 (7) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... dle car in the process of manufacturing of iron and steel products in the integrated steel plant, having railway siding within the factory premises and laid down lines within the factory connecting one plant to another plant for movement of raw material, semi-finished and finished goods, Cenvat credit of duty paid on the diesel locomotive is admissible in terms of Rule 3 of Cenvat Credit Rules, 2004 - credit allowed. Appeal allowed - decided in favor of appellant. - Excise Appeal No.50095 of 2014 - A/53550/2017-EX[DB] - Dated:- 26-5-2017 - Shri Anil Choudhary, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Ms. Rinky Arora, Advocate for the appellant. Shri Dharam Singh, Authorized Representative (DR) for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice and remanded to the Assistant Commissioner. 4. In compliance to the order of remand, in the second round the appellant was called upon to show cause why the credit on dumpers and the locomotive engine should not be held as inadmissible under Rule 2 of Cenvat Credit Rules, 2004. And vide order-in-original, in the second round dated 31/03/2012, the Assistant Commissioner vide order-in-original was pleased to reject the claim. Being aggrieved, the appellant had filed the appeal before Commissioner (Appeals) who vide the impugned order had been pleased to reject the appeal, observing that the appellant have requested for availment of Cenvat credit on dumpers classifiable under Chapter Heading 87 which are used for transportation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to the manufacture of final product to qualify as an input and that this pre-supposes that the element of manufacture must be present. The second explanation to the definition in Rule 2 (k) makes it clear that only goods used in the manufacture of capital goods which are further used in the factory in the manufacture would qualify as input. The said explanation puts it beyond doubt when the goods are used in the in the manufacture of capital goods, which are thereafter used in factory, they do not qualify as inputs. 5. Being aggrieved the appellant is before this Tribunal. The learned Counsel for the appellant urges that the issue is no longer res-integra and Division Bench of this Tribunal in M/s SD Bansal Iron and Steel P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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