TMI Blog2018 (6) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... close nexus with the inputs (MS channels etc.) as they were used for fabrication of support structures for the reason that without such support structures the manufacturing activity cannot be carried out as they become integral part of the machineries after fabrication - In the case of Thiru Arooran Sugars [2017 (7) TMI 524 - MADRAS HIGH COURT], the Hon’ble High Court has considered the very same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that these items which fall under Chapter 72 are not covered under the definition of capital goods and therefore is not eligible for credit. Show cause notice was issued proposing to deny the credit and to recover the same along with interest and for imposing penalties. After due process of law, the original authority allowed credit on MS items, plates, channels etc. used for fabrication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, these items are not eligible for credit for the reason that after fabrication, they are attached to the earth and become immovable property. 3. On behalf of the respondent, ld. counsel Ms. Cynduja Crishnan submitted that the period involved is prior to 7.7.2009. The definition of inputs was amended to include an Explanation by which the use of MS items was restricted. Thus, the Explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r issue was considered by the jurisdictional High Court in the case of India Cements Ltd. 2015 (321) ELT 209 (Mad.). Further, in the recent decision, in the case of Thiru Arooran Sugars (supra), the Hon ble High Court has considered the very same issue and held that credit is eligible. The High Court in the said judgment has referred and taken note of the decision of the Larger Bench of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods after fabrication. Thus, the decision relied upon the ld. AR in Tower Vision India Pvt. Ltd. (supra) is not applicable to the facts of the present case. 6. In the event, we find no infirmity in the order passed by the Commissioner (Appeals). The impugned order is upheld and the appeal filed by the Revenue is dismissed. 7. The miscellaneous applications filed by Revenue for change of c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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