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TMI Blog2018 (7) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... not angles, channels, plates, joist etc., falling under Chapter 72/73 - These items being components and accessories of the boiler will qualify under Chapter 84 along with the boiler. All the items in question are components and accessories of capital goods which shall qualify as capital goods. Even otherwise if any item otherwise qualifies as an input under Rule 2(k) of Cenvat Credit Rules, the same is also available for Cenvat credit. Admittedly all the goods in question have been used by the manufacturer-appellant in their factory of production - the court below have erred in observing that these materials/goods/components/structures have been used in repair 41,18,310/- under dispute - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... /2008 requested the Range Superintendent to allow the re-credit of those aforementioned amounts stating that it was admissible to them. Appellant also reiterated the prayer before the Assistant Commissioner of Central Excise vide their letter dated 20/04/2009. The Assistant Commissioner replied vide letter dated 11/05/2009 that there is no provision in Central Excise Rules to allow the credit of the amount reversed at the time of audit. Thereafter the appellant intimated vide their letter dated 21/05/2009 received in the Range Office on 08/06/2009 that they have taken the re-credit of the said amount and the same is reflected in the monthly return for May, 2009. 3. Vide show cause notice dated 25/05/2010 the taking of Cenvat credit was obj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit in view of C.B.E.C. Circular No.964/07/2012-CX dated 02/04/2012 wherein it has been clarified that the structural components which are used essentially as a part of boiler system could be classified as part of boiler only, under Heading 8402 of the Tariff whereas Cenvat credit availed was wrongly denied. Further other inputs in question have been used for manufacture of capital goods like storage tank, etc., on which credit is admissible. Being aggrieved Revenue preferred appeal before Hon'ble Allahabad High Court being Central Excise Appeal No.1/2018 wherein the Hon'ble High Court have set aside the Final Order directing the Tribunal to decide the matter afresh, in accordance with law and the Circulars applicable on this su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferences from the field formation, seeking clarification of this Circular dated 2nd April, 2012 wherein doubt was raised regards admissibility of structural components used for the support of the capital goods. The Board referring to paragraph 3 of its Circular dated 02/04/2012 once again reiterated that in terms of Rule 2(k) of CCR, while Cenvat credit is available in respect of parts of boiler, the same is not admissible in respect of the structural components used for laying of foundation or making of structures for support of capital goods/boiler. 8. Upon consideration of the rival submissions and the evidence on record, I find that from the report of Chartered Engineer available on record the items like boiler structure, etc., have a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r - appellant in their factory of production. Further, I find that the court below have erred in observing that these materials/goods/components/structures have been used in repair & maintenance of old plant and machinery. Thus, I find that there is a mistake of fact in the orders of the court below. 9. Further, I find that Hon'ble Madras High Court in the case of India Cement Ltd. vs. CESTAT Chennai 2015 (321) E.L.T. 209 by its judgment dated 06/03/2015 have held that MS Rod, sheet, MS channels, MS plate, flat etc., used for erection of capital goods or for fabrication of structural to support of various machinery like crusher, kiln, etc., and without which such capital goods/machinery could not be erected and would not function, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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