TMI Blog2023 (11) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... om the records that there has been a summary finding by the adjudicating authority on the deployment of the impugned materials. For determining eligibility for availment of credit, it is important to note in context that these projects are turn-key projects and that the utilization of such materials in the process of setting up such facilities on site would be intrinsic to the manufacture of capital goods. There was no evidence adduced to establish that these materials were used only for providing such structures for support of capital goods. It is also on record that the adjudicating authority was less than satisfied about the documents furnished in support of the claim of the appellants that these were used in the creation of capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding of ineligibility of certain goods procured by them that were claimed to conform to inputs in rule 2(k) of CENVAT Credit Rules, 2004. The claim of the appellant is that these goods were used in the setting up of lube oil upgradation plant , diesel hydro treatment plant and similar projects which are of capital nature and, therefore, entitled to availment under CENVAT Credit Rules, 2004, of credit of duties paid on procurement. 2. According to Learned Counsel for the appellant, the adjudicating authority has relied upon the certifications and other documents presented to conclude that these were within the exclusion enumerated in Explanation 2 below rule 2(k) of CENVAT Credit Rules, 2004 as well as the amendment carried out there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f duties discharged on procurement of capital goods towards credit, other goods that finally found deployment in capital goods were entitled for coverage as inputs in accordance with rule 2(k) of CENVATA Credit Rules, 2004. The definition of inputs underwent change twice. On the first occasion 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 . was incorporated vide notification no. 16/2009-CE dated 7th July 2009 in Explanation 2 below definition. Thereafter, with effect from 1st April 2011, in overhaul of the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to note in context that these projects are turn-key projects and that the utilization of such materials in the process of setting up such facilities on site would be intrinsic to the manufacture of capital goods. There was no evidence adduced to establish that these materials were used only for providing such structures for support of capital goods. It is also on record that the adjudicating authority was less than satisfied about the documents furnished in support of the claim of the appellants that these were used in the creation of capital goods on which appellant was not placed on the notice. In view of this deficiency in finding, it would be inappropriate for us to take a decision on the eligibility of each of the goods claimed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
