TMI Blog2019 (1) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence regarding the receipt, issue, consumption and inventory of these structural steel items, the submission of the appellant is not sustainable. This is contrary to the allegation made in the SCN. Tribunal had remanded the matter in view of the pendency of the appeal before the Chhattisgarh High Court in the case of Vandana Global Ltd. [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT], wherein the Larger Bench of the Tribunal had held that the cenvat credit on inputs/structural items used for fabrication of foundation, structural and supporting structures in the factory of production, credit is not available. These are not goods and or capital goods, being immovable. Appeal allowed - decided in favor of appellant. - Excise Appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had taken place by the officers of the DGCEI, Regional Unit, Raipur on 29.04.2005, wherein the officers physically verified the actual use of the inputs in question and noticed that the structural steels as mentioned above have been used for fabrication of structures, walkways and galleries, platforms, watch tower, tower platform of overhead water tanks, sheds, staircase, structures for supporting electric cables of kiln and conveyor gallery in the plant. Further, on scrutiny of the invoices and documents submitted by the appellant/Director, it appears that the appellant has received the items like M.S. Angles/Rounds, Chequered Coils, etc. for the use in the fabrication of the said supporting structures and also in the fabrication of plat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , consumption and inventory of these structural steel items, the submissions of the appellant is not sustainable. I, therefore, hold that the Cenvat Credit of ₹ 24,67,901/- on structural steel items such as M.S. Angles, M.S. Channels, M.S. Joists, Chequered Plates, Gratings, etc. availed during the period under consideration is not admissible to the appellant and is liable to be recovered from the appellant. 6. It has thus appeared to the ld. Commissioner (Appeals) that the above staid structural steels items are not proved to have been used in or in relation to the manufacture of capital goods or components, spares and accessories of the capital goods, specified in terms of Rule 2(a) of the Cenvat Credit Rules, 2004. In absence o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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