TMI Blog2018 (12) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. - Appeal No.: E/40520/2018 - Final Order No. 43052/2018 - Dated:- 4-12-2018 - Shri P. Dinesha, Member (Judicial) Shri. V. Ravindran, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER This appeal is filed by the assessee against the Order-in-Appeal No. 460/2017 (CTA-I) dated 12.12.2017 passed by the Commissioner of G.S.T. Central Excise (Appeals-I), Chennai and the only issue involved is the denial of CENVAT Credit of duty paid on MS Angles, Channels and HR Plates, Signal Cables and Seamless Pipes. 2.1 Entertaining a doubt that the above goods on which the appellant had availed CENVAT Credit were capital goods ineligible for such Credit, a Show Cause Notice dated 13.07.2016 was i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority in the Order-in-Original after observing that the appellant had availed Credit of duty paid on the impugned goods has referred to Rule 2(a) of the CENVAT Credit Rules, 2004 and has concluded that the impugned goods were intended to be used at the new unit; that the Registration Certificate of the assessee had not been amended to include the new unit being established. He thus concluded that the Credit on the impugned capital goods was ineligible under Rule 2(a) ibid. 6. I find that the CENVAT Credit Rules do not envisage the use of input services only at the manufacturing unit and this has been held so by the Hon ble High Court of Karnataka in the case of Commissioner of C. Ex., Bangalore-I Vs. ECOF Industries Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Larger Bench of the Tribunal in Vandana Global Ltd. - 2010 (253) ELT 440 (Tri. LB). In the case of Vandana Global Ltd., it held that after fabrication when the goods are attached to earth, they become immovable property and therefore credit is not eligible. Arguing on the same line, the ld. AR has relied upon Tower Vision India Pvt. Ltd. (supra). The decision rendered in Tower Vision India Pvt. Ltd. was with regard to inputs used for providing output services. In the present case, the respondent is engaged in manufacturer of final products and there is very 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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