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TMI Blog2018 (9) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... Structures falling under CETH 73089010 of the Tariff and MS Channels, Angles, Bars etc falling under Chapter 72 during the period 2009-10 to 2011-12, treating these goods as capital goods. But the lower Authorities, during the adjudication proceedings, came to the conclusion that the old Structures and other structural items were neither covered under the of definition of „Capital Goods‟ falling under Rule 2 (a) or under the definition of „Inputs‟ under Rule 2 (k) of the Cenvat Credit Rules, 2004. Both the Authorities denied the Cenvat Credit as above and aggrieved by the decision present appeal is filed before the Tribunal. 2. In this connection heard Shri S. Jai Kumar and Shri Kartik, Ld. Advocates for the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the notes appended at the end of the table, the Chartered Engineer has certified that what has been consumed by the appellant was in the form of MS Steel Scrap. ii. He referred to the findings of the Commissioner (Appeals) in which he has proceeded to reject the certificate issued by the Chartered Engineer with the observation that the certificate does not cover the impugned items since is related to usage of MS Scrap in the fabrication of capital goods and not impugned items. iii. He also submitted that in the absence of any substantial proof, the claim of the appellant cannot be accepted that the impugned goods were used in the manufacture of capital goods. 5. Heard both sides and perused the record. 6. The dispute in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch covered within the definition of inputs in terms of Rule 2 (k) of the Cenvat Credit Rules, 2004. 7. There can be no doubt that the definition of inputs also covers the inputs used within the factory for manufacture of capital goods. The question begging a decision is whether goods procured by the appellant, which are admittedly in the form of scrap, have been used in the fabrication of capital goods such as EOT Crane Slag Crusher Machine, Pollution Treatment Plant, Mould Stand, Cable Tray etc. This fact has been certified by an independent Chartered Engineer vide his certificate dated 03/10/2015. The reason why such a certificate has not been accepted by the lower Authority is that the certificate describes the inputs as „MS Stee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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