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TMI Blog2017 (10) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... vat Credit Rules, 2004 has been amended and it specifically excludes cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods from the ambit of definition of inputs - appeal dismissed - decided against appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 (253) ELT 440 (Tri-LB). He also relied on the apex court judgement in Saraswati Sugar Mills - 2011 (270) ELT 465 (SC). Revenue has also relied on the Upper Ganges Sugar Inds. Ltd. - 2013 (293) ELT 186 (All.). 4. I have gone through the rival submissions. I find that this is the first hearing and nobody has appeared. However, since the matter is squarely covered by the apex court d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to make the goods a finished item can be described as component parts. Iron and Steel structures would not go into the composition of vacuum pans, crystallizers etc. If an article is an element in the composition of another article made out of it. such an article may be described as a component of another article. Thus, structures in question do not satisfy description of components . Therefore, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xplanation (1) of the said rule cover capital goods by their classification whereas clause (d) covers goods by their description viz, components, spares and accessories of the said capital goods. It may be noted that there is a separate entry for components, spares and accessories and no reference has been made about their classification. As such, scope of this entry is not restricted only to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Moreover with effect from 07.07.2009 the definition of input appearing in Rule 2(k) of the Cenvat Credit Rules, 2004 has been amended and it specifically excludes cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capita ..... X X X X Extracts X X X X X X X X Extracts X X X X
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