TMI Blog2018 (7) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent (s) ORDER Per Shri P.K.Choudhary The respondent has filed Misc. Application for condoning the delay in filing of the cross objection. Ld. Representative appeared on behalf of the respondent company M/s. OCL India Ltd. submits that the cross objection was dispatched by speed post on 14.09.2017 from Rajgangpur, Odisha and was received by this Tribunal only on 22.09.2017, whereas the last date of filing cross objection expired on 15.09.2017. Hence, there was delay of 7 (seven) days in filing of the cross objection. In view of the submissions of the Ld. Representative and the reasons as explained, the delay in submitting the cross objection is condoned. 2. The respondent company M/s. OCL India Ltd. (Refractory Work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is clear that the impugned goods were manufactured for the support of BELL KILNS equipment/machinery for manufacture of Cement Shaft Kilns and Gas Producer Plant, and therefore, the goods are only support structures to the machinery. 7. I find that on the identical situation, the Tribunal in the appellant s own case M/s. OCL India Limited Vs. Commissioner of Central Excise, Customs and Service Tax vide Order No. FO/78724-78725/ 2017 dated 30.11.2017 allowed the appeal of the assessee. The relevant portion of the said decision is reproduced below: In respect of the credit availed on various steel structural materials such as M.S. Plates, Angles, Channels etc. which were used in the construction of capital goods such as Dry Heater, Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we hold that the appellants are entitled to the credit on welding electrodes considering them as Inputs . 13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, MS Angles, Sections, Channels, TMT Bar, etc., which have been used by the appellants in the fabrication of support structures on which various capital goods are placed? The same stands denied by the lower authority. The learned DR has sought disallowance of the same by citing the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term Input w.e.f. 7- 7-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 32) E.L.T. 3 (S.C.), which is required to be satisfied to find out whether or not particular goods could be said to be capital goods. When we apply the user test to the case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that the various capital goods, such as, kiln, material handling 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 mac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest in such case. In this connection, they relied on the decision of the Hon ble High Court of Karnataka in the case of Commr. of Central Excise Service Tax, LTU, Bangalore Vs. Bill Forge Pvt. Ltd. [2012 (279) ELT 209(Karnataka) as well as decision of the Tribunal in the case of Additional G.M. (Finance), BHEL Vs. Commissioner of C.E. Service Tax, Bhopal reported in 2017 (TIOL) 3598 (CESTAT-Delhi). In the later case, the tribunal observed that : 5. We find that in the appellant s own case for the earlier period, vide Final Order No. A/54535/2014 dated 27/11/2014; this Tribunal has decided that interest is not payable by the appellant relying on the decision of Hon ble Apex Court in the case of Bombay Dyeing Mfg. Co. Ltd. [ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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