TMI Blog2018 (2) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of availment of Cenvat credit by the assessee. Capital goods used outside the factory premises of the assessee - Held that: - all the capital goods had been manufactured only in the assessee's main Unit and were cleared to their own extended premises/Units where the job work of the main Unit was undertaken - credit allowed. Appeal dismissed - decided against Revenue. - E/00433/2010 and E/CO/00057/2010 - 43054/2017 - Dated:- 1-11-2017 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant: Shri S. Govindarajan, AC (AR) For the Respondent: Shri M.N. Bharathi, Adv. ORDER Per: Bench The facts of the case are that M/s. GB Engineering Enterpris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose of Cenvat Credit Rules, 2004. The goods are used in the construction of supporting structures hence cannot be treated as inputs as the said supporting structures fall out of the definition of final product . Further, assessee has used the Cenvat credit availed on capital goods/inputs in two different premises located in two different locations. 4. On the other hand, on behalf of the respondent, Ld. Advocate Shri M.N. Bharathi submits that the Commissioner (Appeals) has gone into all aspects of the matter and has arrived at a reasoned order. He further submits that the structures by themselves are fabricated according to design from various duty paid inputs and emerges as goods before its installation. Respondents have not availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of availment of Cenvat credit by the assessee. 7. Coming to the dispute with respect to capital goods having been used outside the factory premises of the assessee, it is seen that all the capital goods had been manufactured only in the assessee's main Unit and were cleared to their own extended premises/Units where the job work of the main Unit was undertaken. These facts are not controverted by the department. This being the case, we are not able to find any infirmity in the conclusions of the lower appellate authority in para 4.2 of the impugned order, which is reproduced below:- With respect to the capital goods used by the appellants for their own Units situated outside factory premises, the Hon'ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
