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TMI Blog2016 (2) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... ts can be manufactured without the same. Further, the amended definition of inputs under the Cenvat Credit Rules provides for availability of Cenvat dredit to a manufacturer on all items utilised by the manufacturer in the factory of production. Accordingly, I allow this appeal by way of remand with a direction to the Adjudicating Authority to verify the claim of the appellant in the light of the directions and findings recorded hereinabove after verification of the utilisation of the items of iron and steel - appeal allowed by way of remand. - E/2619/2008-[SM] - Final Order No. 70997/2016 - Dated:- 12-2-2016 - Mr. Anil Choudhary, Member (Judicial) Shri Kamal Jeet Singh, Advocate for the Appellant Shri D.K. Deb, Asstt. Commr. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e installed at varying heights to avail the benefit of gravity for transferring the semi processed material, which is in liquid form, through pipelines for one processing site to another. The structural staging was built to place the machinery and equipment at the required height and to make it possible for the workers to access the machines for operating them and for their maintenance and repair. For example centrifugal machine cannot be operated unless it is set at a proper height. The cane carrier used to carry sugarcane to the mill house cannot be used and operated unless it is set at a proper angle and height. The bagasse carrier which is used for carrying bagasse from the mill house to the boiler for being used as fuel in the boiler w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the issue is no longer res-integra. The Hon'ble Madras High Court in the case of India Cements Ltd. have held that an assessee is entitled to Cenvat credit on inputs being items of iron and steel utilised in fabrication of capital goods and repair thereof as well as in fabrication of support and staging structures without which no manufacture of excisable products can take place. The learned counsel have also relied on the orders decided in their favour by a coordinate bench of this Tribunal in final order No. A/51216/2015-SM dated 15/04/2015 wherein similar question of Cenvat credit on items of iron and steel used for repair and maintenance of capital goods in sugar factory was involved. This Tribunal allowing the appeal by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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