2013 (8) TMI 301

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..... : Shri Nagesh Pathak, Authorized Representative (DR) JUDGEMENT Per. Rakesh Kumar :- The appellants are manufacturers of the goods falling under Chapter 87 of the Central Excise Tariff. They avail Cenvat credit of Central Excise duty paid on inputs and capital goods in accordance with the provisions of the Cenvat Credit Rules, 2004. The period of dispute in this case is from October 2004 to Febr .....

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..... goods Cenvat credit in respect of these items. On this basis, after issue of show cause notice, the Jurisdictional Additional Commissioner confirmed the above-mentioned Cenvat credit demand alongwith interest and imposed penalty of equal amount on the appellant and also penalties on Shri Vijay Kumar Gupta and Shri Rakesh Gupta, the Executive Director and Commercial Manager respectively of the appe .....

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..... because the items brought were used for fabrication and erection of paint shop which is fixed to the earth, the Cenvat credit cannot be denied, that Apex Court's judgment in the case of CCE, Mumbai vs. Josts Engineering Co. Ltd. (supra), wherein it was held that the paint shop erected in the factory being fixed to the earth is immovable property and is not excisable goods, is not applicable to the .....

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..... 6. The dispute in this case is about availability of capital goods Cenvat credit taken under 14 invoices issued by M/s Kamal Envirotech Pvt. Ltd. who under those invoices had supplied various items falling under Chapter 85 required for fabrication and erection of paint shop/spray paint machinery. It is not the department's contention that the goods received under these invoices are not the goods f .....

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..... cepted, the provisions regarding capital goods Cenvat credit would became redundant, as most of the Chapter 84 and Chapter 85 items and pipes and tubes have to be installed and after installation the same become fixed to earth. Since, in this case, there is no dispute about the fact that the items falling under Chapter 85 which are covered by the definition of capital goods were received in the fa .....

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