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TMI Blog2023 (6) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner, CGST & Central Excise, Division-Hingna, Nagpur-I Commissionerate, Nagpur, is upheld and appeal filed by the appellant is disallowed.' 2.1 Appellant is manufacturer of Refractory materials falling under chapter 3801 of the CETA, 1985. They manufactures Refractory Constables that are used for lining of the furnaces. These Constables are in powder or slurry form and applied manually inside the furnaces. They also manufactures pre-fired shapes and sizes that can be fitted at specified places inside the furnaces. 2.2 Revenue was of the view that appellant has taken Cenvat credit of Rs. 75,908/- on steel items such as Plate, Angles, Beam, Channels & Rounds during the period 2008-09 to 2010-11. Revenue was of the view that these items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l authority for subjecting the claim of the Noticee to the test of the definitions of input and capital goods in CENVAT Credit Rules, 2004.' 2.5 In the remand proceedings the matter has been adjudicated holding as follows: 'a) I disallow the Cenvat credit and confirm the demand amounting to Rs. 75908/- (Rupees Seventy Five Thousand Nine Hundred and Eight only) under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A of the Central Excise Act 1944 and order to recover from the Noticee. b) I demand interest at the appropriate rate on the confirmed demand and order its recovery from the Noticee under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11AA of the Central Excise Act 1944. c) I impose penalty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herewith for kind perusal of the Hon'ble CESTAT. 3. On perusal of Purchase/Brief Order No. NBC/MMXP2/SMLT/8920/118 dated 21.05.2017 (Page no.1 to 14) of M/s. National Aluminium Company Limited (NALCO), it is observed that as per 'Scope of Order', it cover procurement of materials, manufacture, testing, packing & forwarding, loading onto the carriers, transportation up to site and supply of "ABF Castables & Precast Shapes" for Smelter Phase-II Expansion Project at Angul, Orissa. The Castables are in powder form used for casting moulds and Precast Shapes are casted moulds of various shapes and sizes as per the specifications & drawing. 4. The Annexure-I to Purchase/Brief Order No. NBC/MMXP2/SMLT/8920/118 dated 21.05.2017 (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 21.05.2017 (Page no.15). It also specifically indicates the description of goods as "precast shape with metal frame". 7. The Clause (2) of "General Notes" of List of Attachments (Page No. 29) says "The prefabricated shapes of Order No. 30-2 (A, C, D, E, G & H) and 30-8 Central Block and End Blocks shall be cast with metallic frames as given in drawing. The quality of metal frame shall be as per drawing" 8. On perusal of Specification & Drawing having No. D-3713413013 (Page No. 31) and D-3713413014 (Page No. 32), it is observed that it is for manufacture of Central Block 30-8 (FI-2 & 4) and Central Block 30-8 (FI-1, 2 & 5). It also indicates use of Round Bars, Plate, Flat and Angle, for framing of aforesaid Central Blocks and End ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Impugned order records as follows: 'Issue involved in the instant case is whether the appellant has wrongly availed and utilized Cenvat Credit on the goods i.e.M.S.Angles, M.S.Bear, M.S.Round, M.S.Plate etc. which does not fall under the category of Capital Goods/ Inputs and are not used in the manufacture of their final products as defined under erstwhile Rule 2 of Cenvat Credit Rules. I find that the Appellant has not put forth any evidences to prove that the said disputed goods i.e. steel items were used in the manufacture of capital goods viz moulds, which are further used in the factory of manufacturer. Appellant neither filed any written submission to the memorandum issued for remand back adjudication nor attended the personal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ital goods- M.S. items - Fabrication of structural support for capital goods Issue no longer res integra in view of judgment dated 10-1-2017 passed in Central Excise Appeal No. 21 of 2012 (Commissioner v. Bajaj Hindustan Limited)- Cenvat credit on M.S. Plates, M.S. Angles, M.S. Channels, Steel Sheets, Aluminium Sheets, Bars and Rods used as structural support in fabrication of tanks, pipeline for boilers, modification of plant, etc., not admissible-Rules 2(a) and 2(k) of Cenuat Credit Rules, 2004. Appeal was admitted on following substantial question of law: "(i) Whether on the facts and circumstances of the case, the Tribunal has committed substantial illegality by allowing the Cenvat credit on M.S. Plates, M.S. Angles, M.S. Channels ..... X X X X Extracts X X X X X X X X Extracts X X X X
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