TMI Blog2017 (12) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... hinery could not be erected and would not function, which fact is not disputed, and credit remains allowed - credit allowed - appeal allowed - decided in favor of appellant. - E/86258/15 - A/90768/17/SMB - Dated:- 24-8-2017 - Shri Anil Choudhary, Member (Judicial) Shri Rajesh Ostwal, Advocate for Appellant None, for Respondent ORDER The issue in this appeal with relates to availability of Cenvat Credit on certain items of Iron Steel etc. used by the appellant, manufacturer of cement in their factory of production. 2. The brief facts whereas on scrutiny of records and documents of the assessee for the period October-2012 to September-2013, it appears that the assessee has availed inadmissible Cenvat Credit of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee appeared to have manufactured any capital goods as defined Rule 2(a) of Cenvat Credit Rule, 2004 in their factory premises by using these said structural steel items, as the assessee had never claimed to have manufactured capital goods nor mentioned its particulars in the Monthly ER1 Returns filed from time to time. Instead, it appears that they have used these items in laying of foundations or for use as Support Structures in the erection of Plant and Machineries and in the construction of immovable property in the factory. Accordingly it was proposed to disallow the Cenvat Credit amounting to ₹ 19,01,000/- with further proposal to imposed penalty. 3. The SCN was adjudicated vide OIO dated 27/06/2014, whereby the additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009 (238) ELT 411 have held that welding electrodes used for repairs and maintenance are covered under the definition of capital goods in terms of Rule 57Q of CER 1944 read with Rule 2 (a) and (3) of Cenvat Credit Rules, 2004. Further, in appellant's own case reported at 2015 (321) ELT 209 Hon'ble Madras High Court have held that on items like MS Rod, MS sheet, MS channels, MS plate, etc. used for erection of capital goods and used for fabrication of structural to support various machines like crusher kiln hopper etc. without which such a structural machinery could not be erected and would not function, which fact is not disputed. Accordingly it was held that the assessee- manufacturer was entitled to Cenvat credit under th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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