9911796707
TMI Blog2019 (1) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... CHOUDHARY: The present ROM application has been filed by the applicant/assessee for rectification of errors in the final order no.52767/2018 dated 7.6.2018. 2. The ld. Counsel for the applicant states that the aforementioned final order was passed following the final order no.50014/2016 in the appellant's own case for the previous period from March, 2011 being Excise Appeal No.E/54921/2014-EX(SM). 3. He further points out that in para-1 of the Final Order, in the last line instead of 'March, 2011', it will be 'March, 2011 to September, 2013'. 4. In para-2, sub-para-2 needs to be deleted, which reads as follows:- "(2) Tyre & Tube, Flexible Trailing Cable and PVC Belt have been supplied to the appellant by M/s.SECL, Central Stores CWS- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pparent on the face of the record. 9. Accordingly, we allow this rectification application and pursuant to the rectification, the aforementioned final order shall stand modified and reads as under:- Modified Final Order: The brief facts of the case are that the appellant is engaged in the mining and selling of coal from the mines located in the State of Chhattisgarh. The appellant avails the benefit of Cenvat credit of Central Excise duty paid on inputs and capital goods for discharging Central Excise duty on the finished product i.e. HD Steel, Steel Cogs/TIS Cogs, TMT Rod & Bar, MS Plate, MS Pipes, MS nut, Telescopic Steel Props, Steel Sleepers, etc. The present dispute relates to availment of Cenvat credit on disputed goods for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. 6. We find from the submissions made by the appellant that the impugned goods have been duly used in or in relation to the manufacture/production of HD Steel, Steel Cogs/TIS Cogs, TMT Rod & Bar, MS Plate, MS Pipes, MS nut, Telescopic Steel Props, Steel Sleepers, etc., without which it would not be possible to undertake mining activities. Since the disputed goods are not falling under the excluded category of goods specified in the definition of inputs, we are of the view that Cenvat credit can be extended to those goods as per the broad definition of "inputs" contained in Rule 2(k) of the Cenvat Credit Rules, 2004, excepting cement, which has no participation either directly or indirectly in the manufacture of final product. 7. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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