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2016 (8) TMI 1376

CENVAT Credit - inputs - fabrication, erection and installation of various capital goods and supporting structures, namely pollution control equipment, conveyor support and gallery, stock house bunker and bunker support etc. - Held that:- It may be m .....

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Final Order No. 52924/2016 - Dated:- 8-8-2016 - Dr. Satish Chandra, President And Mr. Ashok K. Ara, Member (Technical) For The Appellant : Ms. Rinky Arora, Advocate For The Respondent : Sh. G. R. Singh, DR ORDER Per: Justice (Dr.) Satish Chandra: Th .....

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on some of the input goods was wrongly claimed by the assessee as these inputs are not connected with the final product. The cenvat credit has been availed for fabrication, erection and installation of various capital goods and supporting structures .....

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2(k) of the Cenvat Credit Rules, 2004 the term of input has been defined and Explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2004 also states that input includes goods used in the manufacture of the capital goods, which are further used in the fa .....

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deration. When it is so, then by following our earlier order we find no reason to interfere with the impugned order passed by the first appellate authority. 5. In the result, appeal filed by the department is dismissed. (Dictated & Pronounced in .....

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