2016 (6) TMI 1171

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..... le for credit. It is seen from the records that subject items were used for fabrication of belt conveyors, chutes, ducts, chimneys etc. Department does not have a case that the subject items were diverted from the factory in any manner. Appellants have furnished in their returns as well as statements regarding the credit availed. To avoid breakdown and interception in the manufacturing activity, t .....

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..... ong with interest and imposed penalty of ₹ 4,00,000/-. The appellants filed appeal and vide the order impugned herein, the Commissioner(Appeals) upheld the order passed by original authority. Hence this appeal. 2. The learned counsel Shri B.V. Kumar appearing for the appellant explained the purposes for which the MS items were used. He submitted that the subject items were used in the fabri .....

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..... CCE, Tiruchirapalli Vs. India Cements Ltd. [2012(285) ELT 341 (Mad.)] ii. Saraswathi Sugar Mills Vs. CCE, Delhi [2011(270) ELT 465 (SC)] iii. CCE, Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd. [2010(255) ELT 481 (SC)] iv. Ramala Sahakari Chini Mills Ltd. Vs. CCE, Meerut [2010(260) ELT 32 (SC)] v. CCE, Coimbatore Vs. Jawahar Mills Ltd. [2001(132) ELT 3 (SC)] vi. CCE &C, Vishakapatnam Vs. .....

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..... ubject goods were used for fabrication of capital goods. 4. I have heard the rival submissions. As per the definition of inputs, the goods used in the manufacture of capital goods is eligible for credit. It is seen from the records that subject items were used for fabrication of belt conveyors, chutes, ducts, chimneys etc. Department does not have a case that the subject items were diverted from .....

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..... a) doubted the interpretation of input laid in the judgment of Maruthi Suzuki Ltd. case and referred the matter to Larger Bench. The Larger Bench of Apex Court in Ramala Sahkari Chini Mills Ltd. reported in 2016-TIOL-20-SC-CXLB answered the reference stating that the word includes used in the definition does not have a restrictive meaning. The judgments cited by the appellant in the case of India .....

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