2018 (1) TMI 253

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..... 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 - the appellants have used the steel items on which credit has been availed as supporting structure for the capital goods - credit on items used for fabrication of supporting structure cann .....

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..... s. The impugned order describes the goods as MS Angles, channels, bars support structure, cable tray, coils, light fitting etc. and have stated the said goods are used for making structure for support of capital goods. This observation in the Order-in-Original has not been challenged by the appellants before the Commissioner (Appeals) or in Tribunal. It is seen that the law refers to material used .....

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..... e 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, in our opinion, the Tribunal was right in the view it took. 21. Now coming to the last contention canvassed by the learned counsel that the Tribunal is not correct in holding that the asse .....

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..... y 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 components, spares and accessories falling under Chapters 82, 84, 85 or 90 but covers all components, spares and accessories of the specified goods irrespective of their classification. The same was th .....

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..... 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. 7. In these circumstances, I do not find any merit in the appeal and the same is dismissed. (Pronounced in Court on 29/11/2017) - - TaxTMI - .....

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