TMI Blog2018 (4) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... cts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would 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 - credit allowed. CENVAT credit - fabrication of supporting structure with the bill of material of goods prepared at the time of planning the installation of capital goods - Held that: - the assessee has produced the Chartered Engineer’s Certificate in which the details of actual usage of the iron and steel structural items in the fabrication of supporting structure of capital goods has been given - credit on the basis of Chartered Engineer’s certificate will be allowable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating authority, the entire cenvat credit availed as above, was denied. When the appeal was filed before the Tribunal, same was decided by this Tribunal vide Order No. A/57133/2013 dated 25.07.2013 in which the matter was remanded to the adjudicating authority to consider the case afresh with some observations made therein. The present impugned order was passed by the Commissioner in de novo adjudication proceedings in which he confirmed the demand of ₹ 53,02,032/- against the assessee and allowed the cenvat credit amounting to ₹ 2,18,74,864/-. Both the assessee as well as Revenue have filed appeals before the Tribunal in respect of the amounts which was decided against them. For the sake of convenience both the appeals are disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the cenvat credit has also been disallowed which has been taken by the assessee in the first place. Finally, he submitted that the entire amount of ₹ 53 lakh is allowable to the assessee. 6. Learned DR agitated the Revenue ground in their appeal that the adjudicating authority should have also finalized the issue of penalty under 11AC which has been kept in abeyance pending the appeal filed before this Tribunal. However, he fairly admitted that appeal in question has since been decided by the Tribunal and dismissed as infructuous. 7. We heard both the sides and perused the record. 8. Cenvat credit amounting of about ₹ 53 lakh has been denied by the adjudicating authority. Out of this, an amount of ₹ 20 lakh p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Economic Zone Ltd., 2015 (04) LCX0197 = 2015 (39) S.T.R. 726 (Guj.), wherein it was observed that the amendment made on 7-7-2009 cannot be held to be clarificatory and as such would be applicable only prospectively. 15. We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur v. Rajasthan Spinning Weaving Mills Ltd., 2010 (255) E.L.T. 481 (S.C.), wherein the Hon ble Supreme Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgment, the Apex Court has referred to the u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. He has proceeded by comparing the quantity of material consumed in the fabrication of supporting structure with the bill of material of goods prepared at the time of planning the installation of capital goods. We note that the assessee has produced the Chartered Engineer s Certificate in which the details of actual usage of the iron and steel structural items in the fabrication of supporting structure of capital goods has been given. We are of the view that credit on the basis of Chartered Engineer s certificate will be allowable to the appellant but not on the basis of tentative bill prepared. Since, we have already held that cenvat credit on iron and steel structures used is allowable, we find no reason to sustain the denial of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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