TMI Blog2017 (7) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... urn, are used in the manufacture of final product. The manner in which the Revenue seeks to read the provisions of Explanation 2 is flawed for the reason that the said Explanation cannot restrict the scope and ambit of the main provision, i.e., Rule 2k(i). Explanation 2 cannot be read in a manner that it constricts, the scope and ambit of the main provision, i.e., Rule 2k(i). - appeal allowed - decided in favor of assessee. - Civil Miscellaneous Appeal Nos.1318 of 2011 and 3641 to 3643 of 2011 and 2069 of 2012 & M.P.Nos.1 of 2011, 1 of 2012 and 1,1 and 1 of 2011 - - - Dated:- 10-7-2017 - Rajiv Shakdher And R. Suresh Kumar, JJ. For the Appellants : Mr. Cynduja Crishnan for M/s.S.Muthu Venkataraman For the Respondents : Mr. A. P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TD.? 4. Whether M.S.Angles, M.S.Plates, M.S.Channels which are necessary for the construction/erection of plant would of foundation and supporting structure would qualify as Capital Goods? 3. C.M.A.No.2069 of 2012 was admitted on 16.07.2012, when, the following substantial questions of law were framed for consideration by this Court: 1. Whether the order of the Tribunal inasmuch as it gives effect to the notification No.16/09 prior to 7.7.2009, overlooking the fact that the same is made expressly effective only from the aforesaid date? 2. Whether the order of the Tribunal placing reliance on Vandana Global to disallow the claim of CENVAT on M.S.Angles, M.S.Joint beams and TOR Steel is unsustainable in view of the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and keeping the Boiling House Equipments in operatable and erect condition would qualify as Capital Goods? 3. The captioned appeals were listed for hearing on 26.04.2017, when, the following additional question of law is framed for consideration: Whether the appellant is entitled to input credit in terms of Rule 2(k) of Cenvat Credit Rules, 2004 ? 4. The questions of law framed in the captioned appeals, stand covered by a judgment dated 10.07.2017, passed in C.M.A.Nos.3814 of 2011 and 2695 and 2696 of 2012, titled: M/s.Thiruarooran Sugars and another V. CESTAT and another, wherein, the questions of law are answered in favour of the Assessee and against the Revenue. 4.1. Accordingly, following the same, the impugned orders o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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