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TMI Blog2019 (1) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... -2018 - Mr. S.K. Mohanty, Member (Judicial) Shri R.V. Shetty, Advocate for appellant Shri A.S. Parabh, Asst. Commr (AR) for respondent ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant is engaged in manufacture of M.S. Angles, Bars, Sheets, Beams etc., falling under Chapter 72 and 73 of CETA, 1985. The appellant avails CENVAT Credit of Central Excise duty paid on the inputs and capital goods used in, or in relation to manufacture of the said final products. During the disputed period, the appellant had availed CENVAT Credit on the goods namely, M.S. Angles, Bars, Sheets, Beams etc., considering as inputs . Further, the appellant also availed CENVAT Credit on M.S. Beams for erecting elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Feeling aggrieved with the impugned order dated 19.04.2018, passed by the learned Commissioner (Appeals), CGST Central Excise, Nasik, the appellant has preferred this appeal before the Tribunal. 2. Learned Advocate appearing for the appellant submits that the disputed goods viz. M.S. Angles, Bars, Beams were not used by the appellant for laying of foundation or for making structural support to the capital goods and the same were used for periodic repairs and maintenance of the machines / machineries installed in the factory. In respect of M.S. Beams, he submits that the poles erected by the appellant were used for generation of electricity and the generated electricity is capitvely used in the manufacture of dutiable final pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... repairs and maintenance. (ii) In respect of beams which are used as electrical poles outside the factory, they say and submit that the definition of input under Rule 2(k) includes all goods used for generation of electricity which is used captively. The word generation includes distribution / transmission also. 6. On conjoint reading of both the submissions made by the appellant and the findings recorded in the adjudication/impugned orders, I find that the learned Commissioner (Appeals) has discussed the issue entirely in a different manner inasmuch as the appellant had categorically denied that the disputed goods were not used for laying foundation or making structural support of the capital goods. Therefore, in the circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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