TMI Blog2017 (10) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... AR) for the Appellant Shri S.Mohapatra, GM(Taxation) for the Respondent ORDER Per Shri P. K. Choudhary Briefly stated the facts of the case are that the assessee is engaged in the manufacture of Iron Steel items under Chapter 72 of the Central Excise Tariff Act (CETA), 1985. The Adjudicating Authority denied the Cenvat Credit on H.R.Coils, H.R. Sheets, M.S. Plates etc. on the ground that these items were structural items ordinarily used for civil construction or construction of factory shed. By the impugned order, the Commissioner (Appeals) set aside the adjudication order. Hence, Revenue filed this appeal before the Tribunal. 2. The Revenue in their grounds of appeal stated that the assessee submitted a Chartered Engi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in turn used for manufacture of their finished goods in the factory of the appellant; the said capital goods are installed with nuts and bolts with base plates/frame on foundation and can be dismantled. 9. I find that the lower authority had contended that the said inputs are mainly falling under the chapter heading of 72 73 of CETA, 1985 and hence, do not satisfy the definition of capital goods as laid down under rule 2 (a)(A)(i) of the said Rules. 10. In order to ascertain that whether or not the above goods are capital goods, I visit rule 2(a) (A) of the said Rules which defines capital goods as RULE 2. Definitions. In these rules, unless the context otherwise requires,- (a) capital goods means:- (A) The f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of capital goods. 13. I also find that the Hon ble Tribunal in the case of Mastech Technologies Pvt. Ltd. vs. CCE, Jaipur [2013-(293)-ELT-311], has observed 9.1. From the perusal of this definition of capital goods, it would be seen that the definition starts with the words capital goods means, the following goods viz. Thus the items covered in the definition of capital goods are certain goods specified in the definition. In other words, the items specified in the definition of capital goods, as given in Rule 2(a) have to be goods . It is the settled law that the goods have to be something which is movable and something fixed and embedded to earth cannot be called goods. 14. I find from the chartered Engineer s certificate that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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