9911796707
TMI Blog2017 (6) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... as in the case of India Cement [2015 (3) TMI 661 - MADRAS HIGH COURT], where credit availed on similar items used for fabrication of structural to support various machineries are allowed - credit allowed - decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... de the impugned order has allowed the cenvat credit of ₹ 79,24,822/-(Rupees Seventy Nine Lakhs Twenty Four Thousand Eight Hundred and Twenty Two only) availed by the appellant on various components of boiler, on pipes and pipes fittings etc and disallowed the credit of ₹ 2,44,075/-(Rupees Two Lakhs Forty Four Thousand and Seventy Five only) availed by the appellant on rebar coil, TNT bar, TMT cables and M.S. Rebars which were used for construction of foundation for various machines. She further submitted that the Commissioner has wrongly disallowed the credit on these items on the ground that these items do not fit into the definition of 'capital goods' under Rule 2(a) of the Cenvat Credit Rules. The Commissioner in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 2,44,075/(Rupees Two Lakhs Forty Four Thousand and Seventy Five only) on rebar coil, TMT bars, TMT rebar, MS rebars deserves to be set aside. She further submitted that even under the definition of 'inputs' the goods for laying of foundation or making of structures for support of capital goods are excluded only from 01.07.2012 whereas the period involved in the present appeal is October 2007 to February 2008 and therefore even under the category of 'inputs' this credit is eligible. 4. On the other hand the learned AR reiterated findings of the impugned order. 5. After considering the submissions of both the parties, I find that the impugned order denying the cenvat credit on the impugned goods which were used for laying of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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