2014 (4) TMI 141

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..... en used in fabrication of mill house machinery, such as Trace plate, pressure chute, Tough plate, Tail bar coupling, C.I. coupling, Rack elevator/rack carrier, base frame, gear box; I.D. fan of boiler, centrifugal machine cover, magma body, evaporator, pan and centrifugal machine pipeline, platform of crystallize at boiling house, bagasse carrier, cable trey, 4 MW turbine of power house etc. The department being of the view the appellant are not eligible for above-mentioned Cenvat credit, issued a show cause notice dated 30th March 2009 for denying the same, its recovery alongwith interest and imposition of penalty. The show cause notice, however, alleged that all these items are in the nature of consumables used for repair and maintenance .....

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..... the items, in question, have been used for fabrication of various items of sugar mill machinery and that in view of this, the impugned order uploading the Cenvat credit demand and imposition of penalty is not correct. In this regard, she also relies upon the judgment of the Apex Court in the case of CCE, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.), judgment of Hon'ble Chhattisgarh High Court in the case of Union of India vs. Associated Cement Company Ltd. reported in 2011 (267) E.L.T. 55 (Chhattisgarh), judgment of Hon'ble Madras High Court in the case of CCE, Tiruchirapalli vs. India Cements Ltd. reported in 2012 (285) E.L.T. 341 (Mad.) and also the judgment of Hon'ble Karnataka High Court in .....

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..... l Bar coupling, Pinion/Pinion teeth, Hammer, Liner Art, C.I. Coupling, Rack Elevator/Rack Carrier, Base Frame, Gear Box; I.D. Fan of Boiler, fabrication of Centrifugal Machine cover, Magma body, Evaporator, Pan & Centrifugal machine pipe line, Platform of Crystallizer at Boiling House and fabrication of Bagasse Carrier runner, Cable Tray, 4 MW Turbine of Power House, etc. and also for its repair and maintenance. Plant and machinery assembled and erected at site cannot be treated as goods for the purpose of excise duty, if it is not marketable and immovable. The word goods applies to those which can be brought to the market for being brought and sold. This view was expressed by Hon'ble Supreme Court in Delhi Cloth Mill reported in 1977 (1) E .....

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