TMI Blog2017 (7) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... sold in the market, the criteria which is totally unwarranted - appeal dismissed - decided against Revenue. - E/25241/2013-SM, E/25243/2013-SM - 20913-20914/2017 - Dated:- 16-2-2017 - Shri S.S Garg, Judicial Member Mr. K.T. Pakshirajan, AR, For the appellant Mr. M.S. Nagaraj, Advocate, For the respondent ORDER Per: S.S GARG Revenue has filed these two appeals directed against the common impugned order dated 18.10.2012 passed by the Commissioner (A) whereby the Commissioner (A) has allowed three appeals of the assessee against the Orders-in-Original. The details of the two appeals are given herein below: Sl. No. Appeal No. OIO No. Period Inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed. Aggrieved by the Orders-in-Original, the assessee filed appeals before the Commissioner (A) on the ground that the said items are used in the manufacturing of hot blast furnace which is classifiable under Chapter Heading 84 of CETA, 1985 which is further used in the manufacturing of the dutiable final product. Only a small part of the said items was used for replacement of blast furnace sheets and the assessee has also relied upon CBEC Circular No.58/1/2002-CX dated 15.1.2002 and also relied upon the various judgments of the Tribunal and the High Court to justify that the CENVAT credit availed by the assessee was correct. The learned Commissioner (A) after considering the submissions of both the parties allowed the appeals of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used MS angles, plates, channels, joists, etc., for fabrication of hot blast stoves and the assessee in their reply has submitted that the hot blast stoves are classifiable under Chapter 8414 5930 of CETA, 1985, which has not been controverted by the Revenue. Therefore, according to the submission of the counsel for the assessee, the inputs used for fabrication/manufacture of capital goods which are further used in the factory are eligible for CENVAT credit in terms of Explanation 2 to Rule 2(k) of CCR, 2004 during the relevant period. He also submitted that hot blast stoves have a separate identity anterior they being fixed to the earth and assimilated in the complex interconnected plant and machineries in the steel industry in order to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcisability of plant and machinery assembled at site has been clarified. The Board has referred to the decision of the Hon ble Supreme Court in the case of Sirpur Paper Mills Ltd. [1998 (97) ELT 3 (SC)] and has prescribed the following broad criteria to be satisfied for considering the plant and machinery assembled and erected at site as excisable. i. The final product is distinct and apart from the components that have gone into its production. ii. It is specified in the Central Excise Tariff as excisable goods . iii. It is goods and to merit to be called goods , it must be movable and saleable. Whatever is embedded in earth, unless it is like a building or tree or similar things, must not be necessarily treated as imm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the excisability and chargeability to excise duty of blast furnace and coke oven batteries. There is no doubt that the structural steel items, which are duty paid, have been used in the fabrication of these two structures. Rule 2(a) of CCR, 2004 defines capital goods. It includes all goods falling under Chapter 82, 84, 85, 90, etc. The definition of capital goods also includes components, spares and accessories of goods above. There is no dispute that the structural steel items are components and have been used in the fabrication and assembly at site of the manufacturing facilities. Consequently, we take the view that even if the blast furnace as well as coke oven batteries are made immovable by attaching them to the foundation for trouble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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