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TMI Blog2018 (7) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods for the manufacture of sugar. The Department during scrutiny of the records of the appellants noticed that they have availed cenvat credit on iron and steel items like angle, channel, joist, bar played sheet and coil falling under Chapter 72 of Central Excise Tariff Act, 1985 under the category of them being the capital goods. While relying upon Rule 3 Sub-Rule 1 of Cenvat Credit Rules, 2004 the said availment has been denied on the ground that the aforesaid items are of the nature of construction material and appear in no way used in or in relation to the manufacture of final products. Resultantly, a Show Cause Notice dated 13.06.2008 was issued calling upon the appellant to deposit back the cenvat credit as has already been availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon by the Adjudicating Authority, but the certificate is dated 25.03.2017 and the period during which the impugned items were used is 2003-08. Hence, it was not practically possible for the CE to precisely certify about the use. With these submissions the appellant has prayed for the impugned order to be set aside and Appeal to be allowed. 5. While rebutting these arguments, it is submitted by the Ld. DR that at this stage, the appellant cannot backout from the CE certificate because it is on the basis of this certificate only that the impugned cenvat credit amounting approximately to 31 lakhs has been availed. While justifying the impugned order it is submitted that the Commissioner (Appeals) has rightly held the iron and steel items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l manufacture of the final product. 7. The reliance of the appellant on the Circular No. 267/11/2010 dated 08.07.2010 is also not applicable to the given facts and circumstances, as the structures for which the impugned iron and steel items have been used, there is no evidence to show those structures to be the integral part of the manufacture process yielding sugar and molasses as the final product. In absence thereof, it is held that Commissioner (Appeals) has rightly confirmed the non eligibility of the appellant to avail the cenvat credit on the impugned items. 8. The case of Hindustan Zinc Ltd. Supra as relied upon by appellant is not applicable to the present case. As in that case also, the Hon'ble Apex Court has been absolutely cle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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