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TMI Blog2016 (3) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... ctory shed from one corner to other. As such there is a probability of material falling on the machines and its moving parts. Further, it is not disputed by Revenue that the sheets in question have been utilized to provide cover to the accessories in the automatic wire mill plant. In this view of the matter, hold that the appellant is entitled to Cenvat credit as the sheets so utilized portable nature of accessories of the capital goods and as such are capital goods as defined in Rule 2(a)A(iii) of the Cenvat Credit Rules 2004. Thus, the appeal is allowed and the impugned order is set aside. The adjudicating authority is directed to give cash refund of the interest paid by the appellant which was paid by challan and the appellant is ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective Central Excise Tariff Chapters as under and are capital goods as per definition, without which equipments cannot function: Central Excise Tariff Bar Sphereodised Annealing Furnace I II 84.60 Billets Grinding Machine 84.74 Heat Treatment Furnaces 84.61 Ultra Sonic Testing Machine 84.56 Bloom Shot Blasting Machine 84.59 Wire Rod Blasting Machine 84.59 Bright Bar Machines 84.63 Billet Straightening Machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Tribunal in the case of Bhushan Steel Strips Vs. CCE being Final order dt. 14.12.2007 reported at 2008 (223) ELT 517 wherein it was held that in case of credit availed, the material being sheets etc. under the fact that they were essential for better quality of output product/goods in the manufacture from climatic conditions, including atmospheric gases and dust particles etc. which create oxides on the surface of the sheets manufactured and the same are not technically acceptable as finished goods. This Tribunal held that it was technically essential to provide protective cover in and around the mill area to protect it from exposure to environment and accordingly held the credit admissible on the reversing material. The appellant fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra), wherein the ruling of a Bhushan Steel Strips Ltd. was overruled. Being aggrieved the appellant is before this Tribunal. 5. Ld. Counsel for the appellant Shri P.V. Patankar submit that it is not in dispute that the sheets in question have been utilized for covering the machinery and/or machines which is necessary for smooth running and manufacture of quality output, as the same provides protection from dust etc. as well maintenance of right temperature for production. In this view of the matter, AC Sheets and Aluminium Corrugated Sheets utilized for that purpose clearly fall within the definition of capital goods under Rule 2(a)A(iii) being accessories of capital goods. Ld. Counsel further relies on the ruling of the Apex Court deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elies on the impugned order and further relies on the ruling in the case of Commr. of Cus. C. Ex., Vs. Rathi Steel Power Ltd. 2015 (321) E.L.T. 200 (All.) wherein the Honble High Court of Allahabad considering the fact that the assessee have availed Cenvat Credit on items like Shapes Section, M.S. Plate, H.R. Plate, M.S. Channel, Angles, Roughly Shaped, Forged Rolls, Plaints Primer etc. the same were used in construction of factory shed, building or laying of foundations or making of structure for support of capital goods, relying on ruling of the Larger Bench of Tribunal in the case of Vandana Global Ltd., held that the credit is inadmissible. 7. Having considered the rival contentions, I find that it is an admitted fact that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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