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TMI Blog2016 (12) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) have erred in relying on the ruling of Hon’ble Rajasthan High Court in the case of Union of India Versus Hindustan Zinc Limited as the said ruling was in respect of Cenvat Credit Rules, 2002 which have been replaced by Cenvat Credit Rules, 2004. Under the new rules the scope of input have been enlarged. That Cement and Iron & Steel used in supporting structure for erection of plant & machinery are eligible as inputs. It is further held that inputs are not necessarily to be used in the manufacture of final products. An input may be used even in relation to manufacture of final product. In the facts and circumstances of this case, cement has been admittedly used in the erection of capital goods, being machinery, without which manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original No. 4/AC/STP/DEM/2008 dated 24/01/2008 Order-in-Original No. 5/AC/STP/DEM/2008 dated 05/02/2008 Period of Dispute March, 2006 Period of Dispute March, 2006 to June, 2006 Amount of Duty ₹ 4,80,502/- + (Already Reversed before SCN) Amount of Duty ₹ 3,86,377/- + (Already Reversed before SCN) Amount of Penalty ₹ 30,00,000/- Amount of Penalty ₹ 30,00,000/- Use of Cement for laying of foundation for Plant Machinery Supporting Structures of Machinery (Boiler Turbines etc.) Use of Cement for laying of foundation for P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of India Versus Hindustan Zinc Limited (Supra) in relation to Cenvat credit on Cement, was taken during the period from 01/04/2002 to 28/02/2003, under the Cenvat Credit Rules, 2002. The said ruling is not applicable in their facts as the earlier Cenvat Credit Rules, 2002 have been replaced by the Cenvat Credit Rules, 2004, and under the present rules under Rules 2(a) read with 2(k) 2(l) of Cenvat Credit Rules, 2004, they are entitled to Cenvat credit on Cement. Rule 2(k) of Cenvat Credit Rules, 2004 provides, credit means all goods used in the factory by the manufacturer of the final products. All the goods . used in/ or in relation to manufacture of final products whether directly or indirectly and whether contained in the final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Storage Tank cannot be availed by the assessee as Cenvat credit. It was also observed that the inputs may not be necessarily used in manufacture of the final products. He also relies on the ruling of Hon ble Madras High Court in the case of India Cements Ltd. Versus Customs, Excise Service Tax Appellate Tribunal, Chennai reported at 2015 (321) E.L.T. 209 wherein it has been held that Cement and Iron Steel used in supporting structure and foundation for erection of plant machinery, are eligible as inputs. 5. The ld. A.R. relies on the impugned order. 6. Having considered the rival contentions, I find that the ld. Commissioner (Appeals) have erred in relying on the ruling of Hon ble Rajasthan High Court in the case of Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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