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TMI Blog2010 (6) TMI 698X X X X Extracts X X X X X X X X Extracts X X X X ..... cranes amounting to Rs. 43,261/- which has been allowed by the Commissioner (Appeals) and consequently setting aside of penalty. 4. Learned SDR submits that the joists has a role for movement of EOT cranes which is used for carrying raw material in the plant from one place to another. The joists is basically a supporting structure which supports the movement of EOT cranes. He submits that the issue relating to eligibility of credit on items like angles, beams, bars, joists were specifically considered by the Larger Bench of the Tribunal in the case of Vandana Global Ltd. reported as [2010 (253) E.L.T. 440] and it has been clearly held that materials used for foundation and supporting structures are neither inputs nor components, spares a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, joists, beam, channels, bars, flats which go into fabrication of such structures can be treated as inputs in relation to their final products as inputs for capital goods, or none of the above? (c) Whether the credit can be allowed in respect of goods like angles, joists, beam, channels, bars, flats which go into fabrication of such structures and plant? Following are the salient features of the decision of the Larger Bench :- (a) It disapproved the decision of the Tribunal in the case of Bhushan Steel and Strips Ltd. v. CCE, Raigad [2008 (223) E.L.T. 517 (Tri.-Mum)] which allowed credit on cement and steel used for providing foundation of machines, structures, tunnels, trenches, cellars and factory building essential for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings, we answer the questions referred to the Larger Bench as follows :- (a) The terms capital goods has been defined in the Cenvat Credit Rules, which in turn have been framed under the rule making powers conferred under Section 37(2) of the Act. The said Section refers to credit of duty paid on goods used in, or in relation to the manufacture of excisable goods. Hence, capital goods defined in the Cenvat Credit Rules in the context of providing credit of duty paid, have to be excisable goods. Whether a particular plant or structure embedded to earth can be considered as excisable goods or not has to be determined in the light of the decisions of the Hon ble Supreme Court on the issue, which is no longer res integra. (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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