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TMI Blog2019 (2) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... either as capital goods or as support structure or even for repair and maintenance activities of the manufacturing unit are admissible CENVAT credits which were rightly availed by the appellant - appeal allowed - decided in favor of appellant. - APPEAL NO. E/85934/2018 - A/85202/2019 - Dated:- 25-1-2019 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri B.B. Mohite, Advocate for Appellant Shri Sanjay Hasija, Superintendent (AR) for Respondent ORDER The narrow compass in which the issue has been litigated up to the Tribunal stage is the admissibility of CENVAT credit on H.R. Plates/M.S. Plates/S.S. Plates/Cheq. Plates falling under Chapter 72 which was assert by the appellant as eligible credit but denied by the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew of definition of inputs applicable after 01.04.2011 that excludes supporting structure. While placing reliance on the case laws reported in Vikas Metalliks Energy Ltd. Vs. CCEx, Raipur 2017 (30 GSTL 404 (Tri.-Del.), India Cements Ltd. Vs. CESTAT, Chennai 2015 (321) ELT 209 (Mad.) and Bellary Steel Alloys Ltd. Vs. Commissioner of Central Excise, Belgaum 2005 (180) ELT 92 (Tri.-Bang.), he submitted that if the findings of the Commissioner (Appeals) is to be accepted that those are as good as or deemed supporting structure, CENVAT credit is still available as they are required for smooth functioning of machines which are capital goods. 4. In response to such submissions, Shri Sanjay Hasija, learned Superintendent (AR) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g under Chapter 72 and since are of smaller size, cannot be considered as capital goods to be used as machinery to be treated as inputs. This being the factual position and accepting the finding of the Commissioner (Appeals) as to the nature of goods being as good as capital goods, consistent decisions as referred above are in favour of the appellant to put those goods in the category of eligible inputs. Even otherwise also, as has been held by the Larger Bench of CESTAT, New Delhi reported in 2018 (360) ELT 737 (Tri.-L.B.) input on steel items used as support structure for smooth erection of machines can be considered as accessories of capital goods and those are eligible to get benefit of CENVAT credit as they fall within the scope an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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