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TMI Blog2013 (5) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... are used as part of the machinery falling under chapter 84, the same would have to be treated as capital goods. Since in this case, the GI structure is used as part of the turbine, the denial of credit in respect of this item on the ground that the same is not covered by the definition of capital goods is not correct. Also denial of cenvat credit in respect of catenary plate which, admittedly, has been used as part of the boiler is also not correct.In favour of assessee. Structural part of the boiler - Held that:- Same have been used as supporting structure for Boiler. The structural part to be used as support for Boiler had been fabricated in some other factory and had been brought to this factory where the same has been erected. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re to be treated as essential component the Turbine and boiler. The Department being of the view that these items are not covered by the definition of capital goods issued show cause notice for recovery of demand of Rs.66,733/- along with interest and imposition of penalty on the appellant. The show cause notice was adjudicated by the Assistant Commissioner vide order in original dated 14.12.2009 by which the cenvat credit demand mentioned above was confirmed along with interest and penalty of Rs. 10,000/- was imposed on the appellant. On appeal being filed to the Commissioner (Appeals), the above order of the Assistant Commissioner was upheld vide order in appeal dated 27.4.2010. Against this order of the Commissioner (Appeals), this appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m both the sides and perused the record. 5. There is no dispute about the fact that while GI structures though falling under heading 7308 have been used as part of the turbine, the catenary plate and structural part falling under heading 7308 have been used with the boiler. While catentary plate is attached to the boiler, the structural part is used as supporting structure for the boiler. There is no dispute that although the boiler as well as turbine fall under chapter heading 84 and are covered by the definition of capital goods, and that the definition of capital goods in addition to the goods falling under Chapter 82, 84, 85, 90 etc., also covers as the component, spares and accessories of these goods. It is settled law that component ..... X X X X Extracts X X X X X X X X Extracts X X X X
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