9911796707
TMI Blog2024 (2) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... for the fabrication of capital goods. During the period November 2004 to March 2008, the appellants have procured channels, angles, joists, plates, CR coils, HR coil, MS round, HR sheets, etc., all falling under Chapter 72 and also they procured arc welding electrodes falling under Chapter 83 for this purpose. They have claimed the CENVAT Credit of Rs.74, 98, 836/- on all these items. 2. These items were used in the fabrication and commissioning of various capital goods like conveyor system, iron ore slip, furnace gratings, hopper, EOT crane, furnace hopper, etc. The adjudicating authority heavily relied on the Decision of Larger Bench in the case of Vandana Global Limited wherein it has been held that for items like cements, angles, chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Chennai as reported at 2017-355-ELT-373 Madras, he submits that in this case the Madras High Court has held that inputs used in the supporting structures which are used towards support plant and machinery are eligible for CENVAT Credit. 5. He also relies on the case law of Mundra Ports and Special Economic Zone Ltd. v. CCE and CUS as reported at 2015-39 STR-726 Gujj. He submits that in this case it has been held that the Vandana Global Ltd. Larger Bench decision is not correct in law. Based on these submissions, he prays that the appeal may be allowed on merits. 6. The Learned AR rated the findings of the Adjudicating Authority and Commissioner Appeals and justifies the confirmed demand. 7. Heard both sides, perused the appeal papers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture 73089000 12 Steel Melting Shop E.O.T.Crane E.O.T.Crane 84261100 13 Furnace Hopper Furnace Hopper 84179000 9. It can be seen from the Table that the items have been used in the conveyor system, iron ore silo, furnace gratings, induration furnace, furnace duct, product storage hopper etc. There is no dispute that these are all essential capital goods which are required for carrying out the manufacturing process. From paragraph 15 of the Order-in-Original, we find that the appellant has provided a certificate from the Chartered Engineer as to how the inputs have been utilized in fabrication of the capital goods or for making the structures for capital goods. Therefore, the usage of the goods in question is not in dispute. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was under question in the case of Mundra Ports & Special Economic Zone Ltd., v CCE CUS, [2015 (39) STR 726 (Guj.)] Gujarat High Court has held as under produced:- "8. Mr. Y.N. Ravani, learned counsel for the Revenue has placed reliance on the decision of the Larger Bench of the Tribunal in Vandana Global Limited v. Commissioner of Central Excise, Raipur, 2010 (253) E.L.T. 440. We have carefully gone through the decision of the Larger Bench of the Tribunal. We do not find that amendment made in Cenvat Credit Rules, 2004 which come into force on 7-7-2009 was clarificatory amendment as there is nothing to suggest in the Amending Act that amendment made in Explanation 2 was clarificatory in nature. Wherever the Legislature wants to clarify th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
