TMI Blog2022 (1) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... it was held that the allegation in the show cause notice that steel items used by the appellant are neither components nor spares nor accessories is not sustainable. As the facts of the case are not in dispute that the steel items in question has been used for fabrication of the capital goods which has ultimately been used for manufacture of their final product, in that circumstances, it is held that the appellant are entitled to CENVAT credit on the items in question - appeal allowed - decided in favor of appellant. - EXCISE APPEAL NO: 967 OF 2012 - FINAL ORDER NO: A/87273/2021 - Dated:- 1-12-2021 - MR ASHOK JINDAL, MEMBER (JUDICIAL) AND MR C J MATHEW, MEMBER (TECHNICAL) Shri Rajesh Ostwal, Advocate for the appellant Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the adjudicating authority. 4. Heard the parties. 5. Considering the fact that the matter which has been remanded on 20th June 2013 is still pending and thereafter, the issue has been considered by this Tribunal and finally settled in the case of Monnet Ispat and Energy Ltd (supra) wherein this Tribunal has observed that 7. These steel items used in this manner by the appellant has not been factually disputed. However, the point of dispute is that the resultant fabricated items became part of structures which are embedded to earth and become immovable, thereby losing the name of goods . Hence, Revenue contends that these items used are outside the purview of capital goods or inputs. We find that the Hon ble Supreme Court evol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction of capital goods which is construed as input and Cenvat credit is available on the duty paid in purchase of such inputs. If the cement, angles, channels, Centrally Twister Deform bar (C.T.D.) or Thermo Mechanically Treated bar (T.M.T.) and other items are used in the construction of factory shed, building or laying of foundation, the duty paid on such items the assessee would not be entitled to Cenvat credit. Similarly, though the assessee is entitled to Cenvat credit of cement and steel used in the manufacture of capital goods viz., storage tank, if any structure for support of capital goods is constructed and steel and cement is used for such support, the assessee is not entitled to the benefit of Cenvat credit on the duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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