2016 (12) TMI 1049

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..... to January, 2007 - Held that: - I am satisfied that the Revenue have not disputed the contention of the appellant that they have fabricated several capital goods as their factory was under expansion. Further, as per the grounds of the Revenue, even if the, appellant have fabricated staging structure and supporting structures the same are eligible for Cenvat credit in view of the Ruling of Hon’ble .....

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..... . Angles, Joints, Channels etc. used by the appellant manufacturer in fabrication of capital goods, staging structures and/or supporting structures of the machinery during the period from June, 2006 to January, 2007. The details of the two appeals are as follows:- Appeal No. E/129/2009 E/130/2009 Period Jun .....

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..... penalty of equal amount was also imposed for the period from June to July, 2006 under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944. 4. Being aggrieved the appellant had preferred appeal before ld. Commissioner (Appeals), who have vide separate Orders-in-Appeal have been pleased to allow the appeals, allowing the Cenvat credit, recording the findin .....

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..... used in the fabrication of staging and supporting structures. The assessee themselves have claimed that during the expansion of the plant/mill these items were used in fabrication of staging and supporting structures. Staging and supporting structures are not capital goods within the meaning of Rule 2(a) of Cenvat Credit Rules, 2004. Further, the use of the items in question for manufacture of ca .....

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..... 7. Having considered the rival contentions, I am satisfied that the Revenue have not disputed the contention of the appellant that they have fabricated several capital goods as their factory was under expansion. Further, as per the grounds of the Revenue, even if the, appellant have fabricated staging structure and supporting structures the same are eligible for Cenvat credit in view of the Ru .....

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