TMI Blog2018 (7) TMI 1707X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods definition. Admittedly and apparently they fall under Chapter heading 72, and under Chapter heading 2824 & 3812 of Central Excise Tariff Act respectively, which cannot be categorized as capital goods - However, Clause (iii) and (vii) thereof includes i.e. anything which may be a component spare and accessory of the goods as specified in the Chapters under clause (i) of the said definition they can also be rightly classify as the capital goods. Whether the inputs in question can be the components spare or accessory or the fixture in clause (iv) of the definition of capital goods? - Held that:- Inputs means anything essentially used in manufacturing process - When Chartered Engineer Certificate is there to explain the articles in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent while issuing the said show cause notice had denied to be considered as inputs and finally a demand as mentioned therein was raised. Dy. Commissioner vide its order dated 12th May, 2017 has confirmed the demand. Commissioner (Appeals) vide the order under challenge though has reduced the penalties to ₹ 5000/- imposed vide Order-in-Original but has confirmed the impugned demand. Resultantly, the present appeal has been filed. 2. Mr. Rohit Chowdary, ld. Counsel appeared for the Appellant and Mr.H.C. Saini, ld. DR appeared for the Department. 3. It is submitted on behalf of the appellant that they are engaged in the manufacture of Deoxidized Soya Bean Oil Litharge and Compound Stabilizer for Rubber or Plastics, Lead plates shee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said definition. Denying any alleged infirmity and the availability of the CA Certificate, the Appeal is prayed to be dismissed. 5. While rebutting the CA Certificate, the same is impressed upon to very much be the part of appeal memo certifying that for installation of capital goods the foundation for which MS Bars, MS Channels etc. have been used is technically necessary as per requirement of engineering norms. 6. After hearing both the Counsels, I am of the considered opinion that the moot question to be considered in this case is whether MS Bars, MS Channels, MS Joists MS beams etc. and inorganic chemicals compound stabilizers of rubber as used by the appellant for erecting a foundation as a base for its blending machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; Explanation 1.- The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever. Explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Central Excise, Jaipur v. Rajasthan Spinning Weaving Mills Ltd., reported in 2010 (255) E.L.T. 481 ) and in paragraph Nos. 7 and 8, held as follows : 8. After considering the use of the goods in question, in our considered view, the present case is covered by the decision of the Hon ble Madras High Court in appellant s own case as referred above. We have also noticed that the Hon ble Supreme Court in the case of Rajasthan Spinning and Weaving Mills Ltd. (supra) allowed Modvat credit on MS channels, steel plants etc. as capital goods used for erection of chimney for diesel generating set. The findings of the Commissioner that these are structures fixed to earth with concrete foundations and are immovable appears to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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