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TMI Blog2022 (11) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... sugar bag stacker and rejecting it for S.S. Welding Tube, Steel, Tubes, Alloy Steel Pipe, Prime HR Steel Coil, M.S.Wire, M.S.Slate, S.S. Welded tube, H.R. Steel pipe, Link Outer etc. which, according to learned commissioner, appear to be structural items of general use and cannot be considered as capital goods in terms of Rule 2(a) Cenvat Credit Rules, 2004 and also that such items are generally used for structures providing support to capital goods which are clearly excluded from the definition of capital goods. 2. The issue to be decided is whether the appellant, who is manufacturing sugar & molasses, is justified in availing the Cenvat credit on various items viz. S.S. Welding Tube, Steel, Tubes, Alloy Steel Pipe, Prime HR Steel Coil, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,57,082/- paid vide Cenvat Credit Account Debit E.No.04 dated 16.06.2014 should not be appropriated against the duty demanded; (b) Interest should not be recovered from them under Rule 14 of Cenvat Credit Rules, 2004, read with Section 11AA of the Central Excise Act, 1944; (c) Penalty under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944, should not be imposed upon them." 4. The same was confirmed by the Adjudicating Authority and the appeal filed by the appellant against the adjudicating order was rejected by the learned Commissioner vide order dated 08.02.2018 without going into the merits, for non-compliance of the provisions of Section 35F, Central Excise Act, 1944. Thereafter thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts have availed the credit do not fall within the said definition as they are neither the goods falling under Chapters 82,84,85, 90 and Heading No.68.02 and sub-heading No.6801 of first schedule of Central Excise Tariff Act,1985 nor components, spares and accessories of capital goods. 6. I have heard rival submissions and perused the Appeal paper book including the synopsis/ written submissions and the case laws cited by the respective sides. The issue herein pertains to denial of Cenvat credit to the appellants, who is the manufacturer of Sugar and molasses, on Steel tubes, M.S. Wire, SS Welding Tube, Alloy Steel, Pipe, H.R. Steel Pipe, chain, M.S. Slate, H.R. Steel Coil, Link outer. The basis of denial is that these are not the capital g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble High Court on this issue deciding the same in favour of the assessee. In the matter of Kallakurichi cooperative Sugar Mills Ltd. vs. CCE, Puducherry Commissionerate; 2020 SCC Online CESTAT 2529; Chennai Bench of the Tribunal has held Welding rods, steel pipes, HR sheets, SS welding tubes, MS angles, channels as capital goods and allowed the Cenvat credit availed by the appellant therein. There the Tribunal has also recorded that apart from a bald allegation in the SCN that these items are used as support structures or for laying foundation, department has not put forward any cogent evidence to show that these are support structures for particular item of capital goods. Similarly in the matter of The Oudh Sugar Mills Ltd. vs. CCE, Luckn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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