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TMI Blog2017 (3) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... under chapter 73 and are used for fabrication in the factory for manufacture of supporting structures which ultimately become part of the boiler would also be eligible for Cenvat Credit - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... pat Ltd. and a penalty of ₹ 2 crores on M/s. Cethar Vessels Pvt. Ltd. under rule 26 of the Central Excise Rules 20002. Aggrieved by the above order the present appeals have been filed. 5. With the above background we have heard Ms. Shreya Dahiya, Advocate for the appellant and Shri H.C. Saini, A.R. for the respondent. The Ld. Advocate submitted that the issue of eligibility of Cenvat Credit of supporting structure for capital goods has been settled in favour of the appellant by the Tribunal in various decisions. She cited some of them as follows: i) M/s. Singhal Enterprises Pvt. Ltd. Vs. CCE Raipur 2016-TIOL-2451-CESTAT-DEL. ii) CCE Raipur Vs. Monnet Ispat & Energy vide Final order no. 52244/2016 dated 29.06.2016. iii) Monnet Isp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined by the Commissioner in the impugned order for denying the Cenvat Credit are that M/s. Cethar Vessels Pvt. Ltd. has supplied to M/s. Monnet Ispat Ltd. goods in the form of angles, channels, per links, etc. which are classifiable under chapter 73 which were used by way of fabrication at the site for manufacture of supporting structures for the boilers. Ld. Commissioner has further held that these supporting structures are identifiable as goods falling under chapter 7308 90. He has further held that no Cenvat Credit can be allowed on such supporting structures by placing reliance on the decisions of the Larger Bench in the case of Vandana Global Vs. CCE 2010 (253) ELT 440 (Tri-LB). 10. Boilers have been manufactured by M/s. Cethar Vessel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarified that since these structural components are nothing but the parts and accessories of the Boiler, they would be covered by the definition of inputs under Rule 2(k)(iii) of the CENVAT Credit rules, 2004 (i.e. all goods for generation of electricity & steam). Further these structural components shall not be hit by the exclusion clause to the said definition of inputs, as these are not used for laying of foundation or making of structures for support of capital goods, but are essentially the part of said Boilers." 7. The Department itself has come out with the clarification that those structural components which are to be used as parts of Boiler System would be classifiable as parts of Boiler only under Heading 8402 of the Tariff. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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