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TMI Blog2016 (9) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... se, Lucknow (2005 (10) TMI 304 - CESTAT, NEW DELHI), CESTAT Delhi has held that ladders and gratings used for reaching different platforms of the machines, used for processing or procuring finished goods, are eligible to Modvat Credit under Rule 57A of the Central Excise Rules, 1944. Cenvat Credit with respect to EOT Crane and Gratings availed by the Appellant is available. However, Cenvat Credit with respect to steel and bent items is not agitated by the Appellant and is held to be inadmissible. - Decided partly in favor of assessee. - Appeal No. E/71226/13 - Order No. FO/A/76020/2016 - Dated:- 9-9-2016 - Shri H. K. Thakur, Member (Technical) Shri K.K.Achariya, Advocate for the Appellant Shri S.Mukhopadhyay, Supdt.(AR) for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Commissioner of C.Ex. S.T., Raipur v. SKS Ispat And Power Ltd. [2015 (326) ELT 620 (Tri.-Del.)] (ii) Commissioner of Central Excise, Raipur v. Jindal Steels Power Ltd. [2015 (330) ELT 708 (Tri.-Del.)] 2.1 So far as Cenvat Credit on Gratings is concerned, learned Advocate relied upon the case law of Rosa Sugar Works v. Commissioner of Central Excise, Lucknow [2006 (194) ELT 456 (Tri.-Del.)] where CESTAT Delhi has held that Cenvat Credit on Ladders and Gratings when used for processing or procuring finished goods then the Cenvat Credit is admissible. Learned Advocate argued that making of Gratings is essential for the functioning of the furnace. 3. Shri S.Mukhopadhyay, Supdt.(AR) appearing on behalf of the Revenue argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods. They are either support structures or platforms, frames, foundations, and parts of civil structure not covered by the category of capital goods. In this regard, we find that learned Commissioner (Appeals) in Para 8.5 of the impugned order examined the nature and functions of each one of the impugned items specifically with reference to the scope of capital goods as per Rule 2 of Cenvat Credit Rules and came to the conclusion that these impugned goods can be classified into three groups namely the first group consists of Crane Girder Crane Rail, Crane Column, Crane Surge Girder and Crane Auxiliary Girder. The uses of these goods in the respondent factory are that Crane Girder and Crane Rail are provided to hold the crane rails ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for holding transferring gases for their emission through chimney. They are essential accessories in the respondent plant. Therefore, all the impugned goods as mentioned above are covered in the scope of term accessories in the definition of capital goods at clause (ii) of Rule 2(b) of the Cenvat Credit Rules because they are specifically designed, fabricated/ manufactured as per specific technical requirements and they are technological necessity of the plant for the manufacture of Iron and steel products in respondent s factory and they are essentially required for running the plant and machinery. Since no evidence has been adduced to establish that these goods have not been used in the factory of manufacturer and therefore the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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