2016 (12) TMI 1443

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..... as produced a C.A. certificate to assert that the said goods have been used for the inputs in the fabrication of Sand plant, Core sand plant, Mould handling system, Casting Cooling Conveyer etc. I have also gone through the contracts with certain parties in respect of installation of machines, the contracts involved certain fabrication work of structures to be done by the appellant - a Chartered E .....

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..... ground that the said goods do not qualify as capital goods in terms of the definition of capital goods given under Rule 2 of the Cenvat Credit Rules, 2004. It was alleged that the said goods were used for fabrication of structures, supports and foundation for installation of plant and machinery. The appellant claimed that they had undertaken expansion of their factory and machine shop capacity and .....

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..... tructural and partly for the manufacture of machinery and parts components thereof. He argued that the quantum of materials used for manufacture of part components and accessories which have been fabricated in their factory would admissible to them. He argued that the Explanation 2 of the definition of Input is provided under Rule 2(k) of the Cenvat Credit Rules, 2004 excludes such material whic .....

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..... . 3. Learned AR relied on the impugned order. 4. I have gone through the rival submissions. I find that the appellant has produced a C.A. certificate to assert that the said goods have been used for the inputs in the fabrication of Sand plant, Core sand plant, Mould handling system, Casting Cooling Conveyer etc. I have also gone through the contracts with certain parties in respect of inst .....

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..... to be allowed. The impugned order is set aside and the appellants are directed to give details of each parts, components and accessories manufactured by them using such inputs and the quantum of inputs used therein. The original adjudicating authority will go into such details and allow the credit in respect of the materials used in the manufacture of parts, components and accessories of machiner .....

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