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TMI Blog2018 (1) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... Capital Goods’ as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat Credit - credit allowed. Liability of interest - Held that: - appellant is not liable to pay interest since the CENVAT Credit availed by them, wrongly reversed before utilisation of the same. Appeal allowed - decided in favor of appellant. - E/979/2011 & E/15/12 - Order No. F/O 78724-725/17 - Dated:- 30-11-2017 - Dr. Satish Chandra, President And Shri V. Padmanabhan, Member ( Technical ) Sri Kartik Kurmi, Advocate Sri S. B. Sharma, Advocate for the Appellant Sri D. Haldar, A.C. (A.R.) for the Respondent ORDER Per Shri V. Padmanabhan These two appeals are filed against different Orders-in-Original. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was reversed, for the period from the date on which such credit was taken till the date it was reversed. Aggrieved by the decision, the present appeal is filed. 3. With the above background, we heard Shri K. Kurmi, Advocate and Shri D. Halder , the Ld. Representative of the of the parties. 4. In respect of the credit availed on various steel structural materials such as M.S. Plates, Angles, Channels etc. which were used in the construction of capital goods such as Dry Heater, Calcyne, Storage Tanks, silos etc. The issue is covered by the earlier decision of the Tribunal in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Customs Central Excise, Raipur reported in 2016 (341) (ELT) 372 (Tri.-Delhi) where the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., which have been used by the appellants in the fabrication of support structures on which various capital goods are placed The same stands denied by the lower authority. The learned DR has sought disallowance of the same by citing the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term Input w.e.f. 7-7-2009. It has further been pleaded that the Cenvat credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra). 14. The Larger Bench decision in Vandana Global Ltd. s case (supra) la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... structures for capital goods. The appellants have argued that the various capital goods, such as, kiln, material handling conveyor system, furnace, etc. cannot be suspended in mid-air. They will need to be suitably supported to facilitate smooth functioning of such machines. It is obvious that the structural items have been suitably worked upon for this purpose. Accordingly, the goods fabricated, using such structurals, will have to be considered as parts of the relevant machines. The definition of Capital Goods includes, components, spares and accessories of such capital goods. Accordingly, applying the User Test to the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Additional G.M. (Finance), BHEL Vs. Commissioner of C.E. Service Tax, Bhopal reported in 2017 (TIOL) 3598 (CESTAT-Delhi). In the later case, the tribunal observed that : 5. We find that in the appellant s own case for the earlier period, vide Final Order No. A/54535/2014 dated 27/11/2014; this Tribunal has decided that interest is not payable by the appellant relying on the decision of Hon ble Apex Court in the case of Bombay Dyeing Mfg. Co. Ltd. [2007 (215) ELT 3 (SC)]= 2007-ITOL-141-SC-CX. Further, we find that the issue has come up before the Hon ble High Court of Karnataka in the case of Bill Forge Pvt. Ltd. [2012 (26) STR 204 (Kar.)] =2011-TIOL-799-HC-KAR-CX wherein the Hon ble High Court have considered the decision o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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