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TMI Blog2018 (1) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... houdhary, Hon ble Judicial Member Sri A.K. Biswas, Supdt. (A.R.) For Appellant Sri Anjan Dasgupta, Advocate For Respondent ORDER Per Shri P. K. Choudhary Briefly stated the facts of the case are that : 2. The Respondent Assessee is a manufacturer of Bars, Angles, Rods, classifiable under Chapter 72 of the schedule to the Central Excise Tariff Act, 1985. They are availing Cenvat Credit benefit on the inputs and capital goods under Cenvat Credit Rules, 2004. A Show Cause Notice dated 22.09.2008 was issued proposing to deny the Cenvat Credit on various inputs availed during the period from September 2007 to May 2008, which are not coming within the definition of Inputs or Capital Goods under the Rule, 2004. The Adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly mentioned in the definition of capital goods as defined in Rule 2(a) of the Cenvat Credit Rules, 2004. The appellant rightly availed credit in respect of these. Further, I find that the appellant have availed credit of ₹ 1,78,348/- in respect of duty paid forged rolls and rough forged blocks. These items are used in the rolling mills for embossing the name of the manufacturer. Thus these goods are nothing but dies. Since dies are specifically mentioned in the definition of capital goods, therefore, the credit has been correctly availed. 10. A credit of ₹ 5,53,271/- has been taken in respect of HR plates/sheets and HSM plates, ₹ 2,09,713/- in respect of angles, ₹ 4,08,221/- in respect of plates. Further, a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransportation of the raw materials/semi-finished materials and finished goods from stores to processing machine and from one machine to another and to finished storage and accessories to the set of machines.So would be the case with cooling beds, roller beds and collecting pockets. These items add to the convenience and effectiveness of TMT machine in effectively cooling, collection of the hot rolled TMT bars. Thus I am of the view that cooling beds, roller beds and collecting pockets are accessories to the TMT machines. It needs to be clarified that TMT machines are fixed to the ground with screws but not embedded in the earth with civil structure. These machines can be removed as such without breaking up or dismantling. These TMT machines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of these parts. 14. The appellant have availed credit of ₹ 10,260/- in respect of 1160 Block for S.B. Burners 4A . S.B. Burners are used in the oil/gas fired furnace, which are used for pre-heating of the billets before feeding. These goods are accessories to the furnace, the latter of which is a machine classifiable under Chapter 84. Hence the appellant was entitled to avail credit as capital goods. 15. Credit has been availed of ₹ 19,029/- in respect of duty paid on HR box coils. These coils had been used for making shockers in the conveyor. Since these are parts of the conveyor, hence these are nothing but capital goods. Hence the appellant is entitled to take capital goods credit. 6. The Learned A/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies the definition of capital goods as defined in rule 2(a) (A) (vi) of the Cenvat Credit Rules, 2004. Ld. Joint Commissioner while disallowing the credit availed on ERW Steel Pipe observed that those pipes are rejected pipes and held that these pipes can no longer be used. In this respect, it was submitted that in order to minimize the expenditure , such rejected pipes were purchased from M/s. Maharashtra Seamless Ltd. under cover of Central Excise Invoice and such pipes were made unable after minor rectification by way of welding. Since these item satisfies the definition of capital goods , denial of credit is bad in law. However, on appeal, the Ld. Appellate Commissioner allowed the credit as rightly availed. c) Paints and Grease : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se are fixed with nuts and bolts and can be removed as such without dismantling/breaking. The Ld. Joint Commissioner disallowed the credit availed on such pre-engineered building (crane functional device) without proper verification. A certificate issued by the manufacturer was submitted to justify the claim of the respondent. However, on appeal, the Ld. Appellate Commissioner allowed the credit as rightly availed. f) HR Plates/Sheets and HSM Plates, Angles, Plates, Welding Electrodes:- Credit have been taken of R.5,53,271/- in respect of H.R. Plates/Sheets and HSM Plates, ₹ 2,09,711/- in respect of angles, ₹ 4,08,221/- in respect of Plates, ₹ 82,435/- in respect of Welding Electrodes which was disallowed by the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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