2017 (7) TMI 400

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..... d - credit allowed - decided in favor of appellant.
Mr. Anil Choudhary, Member (Judicial) Smt. Pushpila Bisht ( Advocate ) for Appellant Shri Gyanendra Tripathi Assistant ( AR ) for Respondent ORDER Per: Anil Choudhary The issue in these appeals is allowability of Cenvat Credit on items like M.S. Rounds, Structure Parts, Shrinkomp, G.I. Structures, etc. 2. The brief facts are that the appellant is a sugar factory engaged in manufacture of Sugar and Molasses and Chemicals. The appellant availed Cenvat Credit on inputs and capital goods. A show cause notice dated 20 May, 2009 was issued objecting to taking of Cenvat Credit during the month of May, 2008, amounting to ₹ 2,92, 691/- on items like Cable Tray, M.S. Rounds, Foundatio .....

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..... Commissioner made factual errors in the order while observing that although the appellant produced the documents with regard to the use of the items in question used in fabrication of various machinery without any support of Chief Engineers/Chartered Engineers certificate, and failed to provide the name of the capital goods/parts of the capital goods which were fabricated out of the impugned items. The learned counsel points out from the reply to the show cause notice that they had given the specific use of each and every item, disputed vide the show cause notice. So far the items in dispute before this Tribunal, she explains " (i) So far M.S. Round is concerned, these items are actually Globe valve, Round and S.S. Pipe, but have been in .....

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..... nation to Rule 2(k) of CCR provides that, input includes goods used in the manufacture of capital goods which are further used in the factory of the manufacturer, and in the definition of Capital Goods in Rule 2(a) capital goods means and includes components, spares and accessories of the goods which are capital goods falling under Chapter 82, 84, 85, 90, etc. Accordingly, the credit taken is correct and the same may be allowed. 6. Learned AR for the Revenue relied on the impugned order. 7. Having considered the rival contentions I find that the items in dispute are either components of capital goods or inputs which have been used in manufacture of capital goods which are further used in the factory of the appellant for manufacture of dut .....

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