9911796707
TMI Blog2015 (11) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... and they have procured items like MS sheets, plates, joist, angles, channels etc., which were used for manufacture/ installation of molasses tanks / boilers. The adjudicating authority denied the cenvat credit to the appellant on the premise that cenvat credit is not admissible on these items as these are neither capital goods nor inputs therefore cenvat credit is not entitled. Aggrieved from the said order, appellant is in appeal against the impugned order. 3. Learned Counsel for the appellant submits that the appellant has procured these steel items which have been used for making / fabrication of structural supports of various machinery, namely, cane carrier, juice heater, evaporator, pan station, centrifuging machine, juice clarifier, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellants for fabrication of cane carrier juice clarifier house, molasses storage tanks, evaporator, Pan station machine, sugar grinder etc. All these items are the capital goods of sugar factory. These facts are not in dispute. The facts of the Vandana Global Ltd. are not applicable to the facts of present case as in that case, the supporting structurals which are embedded to earth were held as immovable assets and not entitled to take cenvat credit. In this case, the structurals are components and accessories of capital goods. Further in the case of Saraswati Sugar Mills ( supra), the Hon ble Apex Court held that the inputs of the goods are somehow different as in that case iron and steel items were used for installation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g or goods and / or input and as such the amendment could operate only prospectively. 8. I further find that in the case of Basti Sugar Mills Ltd. (supra), this Tribunal has observe as under: 3. Learned Counsel for the appellant submits that these items have been used for supporting structure of the boilers and fabrication of storage tank, sugar grader which are integral part of the capital goods. Therefore, they are entitled to take cenvat credit on these items. For availing cenvat credit on supporting structures of the boilers, he relied on the CBECs circular No.964/07/2012-Cx dt.2.4.2012. He fairly submits that MS plate has been used for fabrication of structural supports which were further used in mill house where credit is only Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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