2013 (11) TMI 913

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..... anufacture 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. - Goods like cement and steel items used for laying 'foundation' and for building 'supporting structures' cannot be treated either as inputs for capital goods or as inputs in relation to the final products and therefore, no credit of .....

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..... nts are provider of services under the category of business auxiliary services. Narrating the services, the Ld. Advocate submitted that the applicants are mainly engaged in the service of washing of coals, for which they have erected a conveyor belt and washery chamber. In the erection of conveyor belt and washery chamber, the applicant have used MS Angles/Bars/Beams etc. and treating the same as .....

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..... ober, 2009 i.e. major portion of the demand is beyond the normal period of limitation. This Tribunal has been taking a consistent view by allowing petitions unconditionally in those cases where the demand is for extended period of limitation and the issue involved is availment of Cenvat Credit on Angles, Channels, Beams etc. used in the factory as capital goods and applicability of principles of l .....

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