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TMI Blog2016 (6) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... these, the Tribunal arrived at the decision that goods like cement and steel items used for laying foundation and for building support structure cannot be treated either as inputs for capital goods or as inputs. Considering these factual position, it is not tenable to hold that the respondent suppressed material facts and intended to evade payment of duty. Further, admittedly the respondents have been filling the statutory returns with full particulars as specified therein which also included the disputed credits. As such, the demand in the present case is also hit by time bar. - Decided against revenue - Excise Appeal No. 60308 of 2013 (SM) - Final Order No. 51871/2016 - Dated:- 25-5-2016 - Shri B. Ravichandran, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e grounds of appeal submitted that the supporting structures are clearly excluded from the purview of definition of inputs under Rule 2 (k) (iii) of Cenvat Credit Rules, 2004 applicable to the relevant time. Reliance was placed on the amending Circular dated 18/5/2012 issued by the Board. 3. The learned Counsel for the respondent submitted that the first Appellate Authority has examined the issue in detail with supporting documents, photographs and the applicable legal provision including the settled case laws. He further submitted that there is nothing in the present appeal by the Revenue to controvert the finding in the impugned order. 4. Heard both the sides and examined appeal records. The only ground in the present appeal by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f appeal papers, I find no reason to interfere with the impugned order on merits. 5. The learned Counsel for the respondent also submitted that the demand is hit by time bar. 6. It is an admitted fact that during the period of dispute there has been large number of litigation regarding eligibility or otherwise of similar set of items for various accesses under Cenvat Credit Rules, 2002/2004. As seen from the decision of the Tribunal in Vandana Global Ltd. vs CCE, Raipur reported in 2010 (253) E.L.T. 440 (Tri.-LB), the eligibility in these type of items for credit have been a subject matter of large number of decisions. Examining all these, the Tribunal arrived at the decision that goods like cement and steel items used for laying fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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