2013 (11) TMI 842

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..... ing mill, the cooling bed has to be permanently fixed to the earth - Relying upon Union of India v. Associated Cement Company Ltd. [2010 (10) TMI 550 - CHHATTISGARH HIGH COURT] - the steel items have been used in fabrication of the cooling bed, have to be treated as input having been used in fabrication of the components of rolling mills, which are covered by the definition of capital goods – thus, they would be eligible for Cenvat credit, as the definition of input in Rule 2(k) also covers the inputs used for fabrication of capital goods for use in the factory – Decided in favour of Assessee.
Shri Rakesh Kumar, J. Ms. Sukriti Das, Advocate, for the Appellant. Shri R.K. Mathur, AR, for the Respondent. ORDER The appellant are manufact .....

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..... the components of capital goods, that part of the steel items were used in the fabrication of the steel bed for rolling mill which are item of the capital goods, that since rolling takes place on the cooling bed, the same has to be treated as component of rolling mill and hence an item of capital goods, that just because for installation of the rolling mill, the cooling bed has to be fixed to the earth, the cooling bed would not cease to be the component of rolling mills, that in view of this, denial of Cenvat credit in respect of the steal plates, joists, and channels used in the fabrication of the cooling bed is not correct, that part of these items had been used for fabrication of the induction furnace and in respect of this use, these i .....

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..... e of Jaiprakash Industries Ltd. v. CCE, Chandigarh reported in 2002 (146) E.L.T. 481 (S.C.). In view of the above, she pleaded that the impugned order is not sustainable. 4. Shri R.K. Mathur, ld. Departmental Representative pleaded that, admittedly, the appellant have used the steel items, in question, for fabrication of cooling bed which is a structure permanently attached to the earth, that when the cooling bed is permanently attached to the earth, the same is not excisable, and the steel plates, channels and joists used for the fabrication of cooling bed would not be eligible for Cenvat credit. In this regard he relies upon the Larger Bench judgment in the case of Vandana Global Ltd. reported in 2010 (253) E.L.T. 440 (T-LB) or 2009 (238 .....

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