TMI Blog2022 (6) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Goods are covered under definition of input. From the reading of the definition of inputs with effect from 01.04.2011, all Goods used in the factory of the manufacturer are admissible inputs. In the present case there is no dispute that all the Goods were used by the manufacturer of final product in their factory. Therefore, the Goods falling under chapter 94 is clearly covered under the definition of inputs in terms of 2(a) of Cenvat Credit Rules. The appellant s are entitled for the Cenvat Credit on the Goods falling under chapter 85 as well as Chapter 94, hence the impugned order is not sustainable and the same is set aside - Appeal is allowed - decided in favor of appellant. - Excise Appeal No. 12189 of 2019 - A /10395/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccessories of capital goods. All the Goods specified at (i) and (ii),also falling under the category of the rules for this reason also the appellant is entitled for Cenvat Credit. He placed reliance on the following judgments: 2016 (12) TMI 840 CESTAT Steel Authority of India Ltd. Vs. CCE 2019 (27) GSTL 482 (Del.) Vodafone Mobile Service Ltd. Vs. CST 2016 (343) ELT 805 (T) Steel Authority of India Ltd. Vs. CCE ST 3. Shri Ghanshyam Soni, Learned Joint Commissioner Authorized Representative appearing on behalf of the revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the records. I find that some of the Goods on which the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are further used in the factory of the manufacturer; but shall not include cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods; From the reading of the definition of inputs with effect from 01.04.2011, all Goods used in the factory of the manufacturer are admissible inputs. In the present case there is no dispute that all the Goods were used by the manufacturer of final product in their factory. Therefore, the Goods falling under chapter 94 is clearly covered under the definition of inputs in terms of 2(a) of Cenvat Credit Rules. The judgment rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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