9911796707
TMI Blog2018 (2) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit so allowed towards payment of duty of excise leviable on the final products. The appellant shall be entitled to take back the Cenvat Credit they have reversed earlier - Appeal allowed - decided in favor of appellant. - E/EH/70373/2017, E/56256/2013-EX[DB] - A/71923/2017-EX[DB] - Dated:- 7-12-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Alok Arora (Advocate), for Appellant Shri Pradeep Kumar Dubey (Supdt) AR, for Respondent Per: Anil Choudhary The issue in this appeal by the appellant assessee a manufacturer of sugar, molasses etc., is that they have availed the facility of Cenvat Credit on certain items falling under Chapters 72 and 73 of the Tariff. Such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and bolt, Iron and Steel Strips were used in cane-carrier Runner fabrication, HR plates used in molasses tank fabrication, HR sheets in coils cut in plates used in distillery tank fabrication, shape and section/C.R. sheet were used in boiling house equipment fabrication fitted with nut and bolt. It is further observed that the relied upon documents indicate that main items falling under Chapter heading 73 are MS fabricated structure for E.O.T crane and gantry and cane un-loader, beams for crystallizer and juice heater, MS Fab structure, railing bracket, beam tail of sugar bin structure. MS fabricated structure for E.O.T crane and gantry and cane un-loader were used in mill house crane equipment fitted with nut and bolt, beams for crystall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Secondly, inputs used in fabrication of capital goods are also eligible for Cenvat Credit. It is admitted case of the Revenue, as has been noticed hereinabove that the items in question have been used for fabrication of plant and machinery including storage tank etc., which all qualify as capital goods under the definition in Rule 2(a)(A) of CCR, 2004. Accordingly, the learned counsel prays for allowing the appeal with consequential benefits. The learned counsel also states that invocation of extended period is bad as they maintained proper records of the credit taken, filed proper and timely returns and as such it is not the case of Revenue that credit was clandestinely taken. Hence, invocation of extended period is not legal and proper. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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