2015 (10) TMI 1668

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..... or laying foundation and for building supporting structure, cannot be treated either as input or capital goods or inputs to the final products and therefore no credit of duty paid on the said item can be allowed under the Cenvat Credit Rules. In my considered view, the Commissioner (Appeals) should have examined utilisation of all the items in detail alongwith other issues like limitation. - Impug .....

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..... the respondent availed cenvat credit on HR Coils, MS Channels, and MS Beams etc., used to make the foundation and to raise the structure for support of the Furnace. The Adjudicating Authority denied the cenvat credit. The Commissioner (Appeals) set aside the Adjudication order holding that HR Coils, MS channels, and MS Beams etc., utilised to make the foundation and to raise structure for support .....

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..... e limitation. 5. In view of the above discussion, the impugned order is set aside. The matter is remanded to Commissioner (Appeals) to decide afresh on merit and limitations, after considering the decision of the Larger Bench and the case laws relied by the Learned Advocate. Needless to say that the Commissioner (Appeal) shall give proper opportunity of hearing before the decision. The appeal f .....

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