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TMI Blog2017 (8) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... - for the appellant Present Ms Kannu Verma Kumar, AR - for the respondent ORDER Per: Ashok K. Arya 1. The appellant namely Bhandari Foils Tubes Ltd. is in appeal against Order in Appeal No.508/16-17 dated 19/12/2016, whereunder Cenvat credit on Channels, Joist, Plates, Angles, TMT bars etc has been denied and the revenue involved is of ₹ 4,23,997/-. 2. Both sides represented by Ld. Advocate Ms. Priyanka Goel for the appellant and by Ms. Kannu Verma Kumar, Ld. DR have for the Revenue have been heard. 3. The issue involved is entitlement to Cenvat Credit on the items namely Channels, Plates, TMT bars etc. for which appellant has claimed Cenvat credit as inputs as well as capital goods under Rule 2 (k) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in column (2) of the said Table, used in the factory of the manufacturer of final products. TABLE Sl. No. Description of capital goods falling within the schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used in the factory of the manufacturer Description of final products (1) (2) (3) 1. . 2. .. 3. All goods falling under chapter 85 (other than those falling under heading Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the steel plates and channels used in the fabrication of chimney for DG set would fall within the purview of Sl. No. 5 of the table annexed to Rule 57Q. The Hon ble Supreme Court found that the DG set fell under Heading No. 85.02, Chapter 85, of First Schedule to the Central Excise Tariff Act and ipso facto got covered under Sl. No. 3 of the table ibid. Hon ble Supreme Court further noted that the chimney attached to the DG set was undisputedly covered by Sl. No.5 of the table ibid. On this basis, it was held that the chimney was an integral part of the DG set and, therefore, MS channels, plates, etc., used in its fabrication were to be treated as accessories in terms of Sl. No.5 of the table ibid. This ruling was rendered by applying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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