TMI Blog2018 (2) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... fall within the ambit of ‘Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit. Time Limitation - Held that: - it is established that appellants had enquired from the department whether credit can be availed. The jurisdictional officer replied in the positive. The department thereafter cannot allege that appellants are guilty of suppression of facts - appeal succeeds on limitation also. Appeal allowed - decided in favor of appellant. - E/00228/2008 - 42321/2017 - Dated:- 26-9-2017 - Smt. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant - Shri Raghavan Ramabhadran, Adv. For the Respondent - Shri K.P. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had informed the department before availing the disputed credit and that department themselves had written to them vide letter dated 02.022005 issued by jurisdictional Assistant Commissioner of Central Excise informing that they were eligible to avail the Cenvat credit on fabrication of structural supports relating to installation of captive power plant under the category of capital goods. 3. On the other hand, learned Authorised Representative Shri K.P. Muralidharan supports the adjudication and he submits that the adjudicating authority has analysed the dispute in detail in paragraphs 12.02 to 12.04, 21.06, and 12.08. He has alalysed the issue in the findings portion of his order. 4. Heard both side and we have gone through the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Tariff Act, 1985. 5. The Commissioner vide his order dated 31.07.1988 confirmed the demand in the show cause notice and the order has been upheld by the CES TAT as well, which is under appeal before this Court. 6. It is not necessary to go into the merits of the controversy in view of the clarification issued by the Department itself vide its order dated 2 nd April, 2012. It is inter alia stated as under: Accordingly it is clarified that those structural components which are to be used essentially as part of Boiler System would be classifiable as parts of Boiler only under Heading 8402 of the Tariff. It is further clarified that since these structural components are nothing but the parts and accessories of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is undoubtedly capital goods. The various parts and components cleared in disassembled form should be classifiable under 8402 and would be entitled to Cenvat Credit. Even goods such as angles, channels, sections, etc. which are classifiable under chapter 73 and are used for fabrication in the factory for manufacture of supporting structures which ultimately become part of the boiler would also be eligible for Cenvat Credit. 7. The Cether Vessels Pvt Ltd., (supra) decision had relied upon the earlier Tribunal's decision in the case of M/s. Singhal Enterprises Pvt. Ltd., (supra), the relevant paragraphs 14 and 15 are reproduced below:- 14. The Larger Bench decision in Vandana Global Ltd.'s case (supra) lai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the fabrication of support structures for capital goods. The appellants have argued that the various capital goods, such as, kiln, material handing conveyor system, furnace, etc. cannot be suspended in mid-air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon for this purpose. Accordingly, the goods fabricated, using such structurals, will have to be considered as parts of the relevant machines. The definition of 'Capital Goods' includes, components, spares and accessories of such capital goods. Accordingly, applying the User Fest to the facts in hand, we have no hesitation in holding that the structural items used in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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