TMI Blog2017 (7) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... ures are essential part of the machinery, so as to run the same for manufacture of dutiable finished products - credit allowed. Light fitting - Held that: - the same are also essential inputs for the purpose of manufacture of dutiable finished goods as no production can take place in darkness. Admittedly such light fitting are used in the factory of production - credit allowed. Appeal allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to show cause notice stating that balance 50% Cenvat credit of cement and electrical fittings was taken during April, 2008 under proper intimation to the Department vide letter dated 21/01/2008. Cement have been used in laying foundation of new machinery such as evaporator, transformer and its instrument panel, turbine, fermentation house machinery, molasses tank, boiler, warehouse storage, distil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lamps and lighting fittings, not elsewhere specified or included in, have been classified. 3. The Learned Commissioner (Appeals) have upheld the disallowance of Cenvat credit on the ground that in view of the amendment in Rule 2(k) Explanation-II of CCR, 2004 brought about by the Finance Act, 2009, Explanation-II provides input includes goods used in the manufacture of capital goods which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 2015(321) E.L.T. 209 (Madras), wherein it is categorically held that staging and supporting structures are essential part of the machinery, so as to run the same for manufacture of dutiable finished products. Accordingly, the Hon'ble High Court held that the inputs used in the staging and supporting structures are eligible for Cenvat credit. So far as light fitting are concerned, I hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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