9911796707
TMI Blog2017 (8) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... goods as inputs? - Held that: - the appellant is entitled to Cenvat credit on items of iron and steel in question as the same have been used for fabrication of capital goods, for repair and maintenance of capital goods, for fabrication of staging structures and supporting structures etc., as no excisable products can be manufactured without the same - the amended definition of ‘inputs’ under CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nputs. 2. The brief facts are - SCN dated 27/08/2007 was issued as it appeared to Revenue that the articles of iron and steel; on which Cenvat credit have been taken were used by appellant in construction of civil structure, platforms and hence not covered within the definition of input under Rule 2(k) of CCR, 2004, and therefore, Cenvat credit was not admissible. Accordingly, SCN proposed disa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some items, staging/supporting structure are fabricated and also articles of iron and steel are used in the factory workshop for captive consumption. The various items of machinery and equipment in a sugar factory are installed at various stages (or height) for transferring the semi processed material. For storing molasses - molasses storage tank was fabricated. 4. The SCN was adjudicated vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Counsels have also relied on the orders decided in their favour by a co-ordinate Bench of this Tribunal in M/s Simbhaoli Sugars Ltd. - 2017-TIOL-521-CESTAT-ALL dated 12/02/2016 wherein similar question of Cenvat credit on items of iron and steel used for repair and maintenance of capital goods in sugar factory was involved. 6. The Learned A.R. for Revenue relies on the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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