9911796707
TMI Blog2019 (1) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... ve in operation. In the appellant’s own case in the case of India Cement Ltd. Hon’ble Madras High Court in its judgement [THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX VERSUS M/S. INDIA CEMENTS LTD.] have held that a manufacturer- assessee is entitled to Cenvat Credit a supporting structures and structural items required for fabrication and or supporting of plant and machinery as without the said activity of fabrication no excisable goods can be manufactured. Credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/53191/2018-SMC - FINAL ORDER NO. 53441/2018 - Dated:- 12-12-2018 - Shri Anil Choudhary, Member (Judicial) Shri Himanshu Bansal, Advocate for the Appellant Shri K. Poddar, DR for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chanical fabrication and erection work Used for Belt Conveyor, covering system. 7 House Cum Operation Cabin 23970 Used for operation machine of Coal stacker and reclaimer Used for setup of Panels, control units of Stacker and Reclaimer units falling under the CETH Ch. 84,85 or 90 8 Walkway at Boom with platform railing and electroforg Ed Grafting 22610 Used for platform and walk way to make suitable approach to various machineries of plant machineries. Walkway and platform make for suitable approach to Coal Stacker and Reclaimer falling under the CETH ch. 84, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of capital goods . It was further alleged that these facts came in the knowledge to the Department during the audit otherwise the same would have gone unnoticed and accordingly extended period is invocable arising suppression on the part of the appellant. The show cause notice was adjudicated on contest and a reduced amount of ₹ 11,84,876/- was confirmed allowing the credit for ₹ 4,66,122/- and drop the demand for ₹ 7,37,017/- along with interest and equal amount of penalty. Being aggrieved the appellant have preferred appeal before the Ld. Commissioner (Appeals) who was pleased to allow the appeal in part thus, allowing further credit on items like cable tray and the thus retaining disallowance at ₹ 2,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Act is a rule making power. Section 37 (2) xiv (a) provides for the credit of duty paid or deemed to have been paid on the goods used in or in relation to the manufacture of excisable goods. It was further held that there is no concept of excluding capital goods and components of capital goods on the ground of being embedded to earth. It has also been held that item like angles, joist, beams, bars etc which go into fabrication of such structures in the plant are to be treated as inputs used in fabrication of the capital goods which are further used for production of excisable goods. I further find that in the appellant s own case in the case of India Cement Ltd. Hon ble Madras High Court in its judgement reported at 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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