TMI Blog2024 (4) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... n held in favour of the appellant and against the Revenue. It is further found that the exclusion clause in Explanation (2) of Rule 2(k) of CCR was introduced w.e.f. 07.07.2009, vide Notification No. 16/2009- CE. From plain reading of the exclusion clause, it is evident that exclusion is applicable in case of a manufacturer having a factory and such exclusion is not applicable in the case of the appellant who is a provider of output services. The impugned order is set aside - appeal allowed. - HON'BLE MR. ANIL CHOUDHARY ( JUDICIAL ) And HON'BLE MR. A. K. JYOTISHI, MEMBER ( TECHNICAL ) Shri B. Venugopal , Advocate for the Appellant Shri B. Sangameshwar Rao , AR for the Respondent ORDER [ Order per : ANIL CHOUDHARY ] This appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gles, channels, CTD bars, TMT bars, etc., used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods. Therefore, during the relevant period they were entitled to the benefit of Cenvat credit. At any rate, the inputs which they have obtained i.e., angles, channels etc., which are by themselves not fixed to the earth but after the structure is made, it is fixed to the earth. Therefore, they qualify as goods and they are entitled to Cenvat credit on the same. Learned counsel for the appellant further submits that the Hon ble Supreme Court has clarified as to what cease to be goods when they are fixed to the earth and what do not, in its judgment in Solid Correct Engineering Work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ta Storages Pvt Ltd [2011 (270) ELT 33 (AP)]. In that case the appellant was rendering warehousing services and sought Cenvat credit on the steel and cement used for erecting the warehouses, which were allowed by the Tribunal in 2010 (255) ELT (0091) and this decision was upheld by the aforesaid order of the Hon ble High Court of Andhra Pradesh. He further submits that the same ratio was followed in the case of Mundra Ports and Special Economic Zone Ltd [2015 (39) STR 726 (Guj)], India Cement Ltd [2012 (285) ELT 341 (Mad)], Thiru Arooran Sugars [2017 (355) ELT 373 (Mad)], Vimala Infrastructure India P Ltd [2018 (13) GSTL.57 (Chhattisgarh)], Vandana Global Ltd [2018 (16) GSTL.462- Chhattisgarh]. He would therefore urge that they are entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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