9911796707
TMI Blog2011 (10) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... sidering all the relevant aspects viz to examine whether MS angles, sheets, etc., qualified to be 'capital goods' in terms of any ruling of the apex court, whether the above items could alternatively be regarded as 'inputs' in terms of Rule 2(k) of the CENVAT Credit Rules, 2004, to consider earlier orders of adjudication in favor of assessee relied by him and lastly, the competent authority to asc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department alleged that the above items were not in the nature of accessories or components of any of the 'capital goods' and hence, the availment of CENVAT credit thereon was irregular. The allegation was denied by the assessee who submitted that CENVAT credit had been allowed on the above items by the original authority in adjudication of earlier show-cause notices. Copies of the relevant Orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er - 2011 (270) ELT 465 (SC) wherein iron and steel sheets, angles, nuts and bolts, etc., which were used for fabrication of structural support to machineries like cane milling plant, clarification plant, evaporator, pan boiling plant, power generation plant, etc., were held not to be 'capital goods' as defined under Rule 57Q of the Central Excise Rules, 1944. Learned DR has particularly referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essential accessories to the sugar manufacturing plant and therefore all such items fall under the definition of 'capital goods' under Rule 2(a). Alternatively, all such items are liable to be treated as 'inputs' as held by the Commissioner (Appeals). 5. After considering the submissions, I have found this case fit for remand to the original authority for more reasons than one. Firstly, the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of remand to the original authority for considering all the relevant aspects aforementioned and passing fresh speaking order on all the issues after giving the assessee a reasonable opportunity of being heard. It is made clear that, if it is felt that it is necessary to verify any basic fact only through inspection of the assessee's factory, the original authority will be at liberty to do so. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
