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TMI Blog2019 (5) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... for repair and maintenance / fabrication of capital goods. The various decisions have held the eligibility of the assessee for CENVAT credit for various goods which have been used for manufacturing of final product. Further the credit of 26,27,670/- have been availed on the goods falling under Chapters 84, 85, and 90 which are specifically covered in the definition of capital goods as contained in Rule 2(a) of CCR, 2004. Besides this, the Chartered Engineer has certified the usage of all the impugned goods which are in dispute in the present case and he has certified that the material used for machinery and accessories are part and parcel of the said machines and he has also certified utilization / consumption of material during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / embedded to the earth with concrete foundation. Therefore, a show-cause notice dt. 04/10/2017 was issued to the appellant to demand wrongly availed cenvat credit of ₹ 39,25,612/- along with interest and imposition of penalty. After following the due process, the original authority vide its order dt. 03/05/2018 confirmed the demand along with interest and imposed penalty of ₹ 3,92,561/-. Being aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who after considering the submissions of the appellant and after being satisfied that the CENVAT credit has been taken on various items falling under Chapters 72, 73, 84, 85, 90 but still remanded the matter for actual usage of the impugned goods. 3. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ni Mills Ltd. Vs. CCE [2013(292) ELT 394] 4.2. He further submitted that both the authorities have not considered the certificate of Chartered Engineer wherein the Chartered Engineer has certified the usage of each and every item which is in dispute and after verifying the usage, the Chartered Engineer has certified that the impugned goods during the relevant period has been used for repair / maintenance / modification / expansion of various machines / equipments for sugar factory. The learned counsel further submitted that these items were used for fabrication of supporting structures of machineries and in view of the Larger Bench decision in the case of Mangalam Cement Ltd. [2018(3) TMI 1547] and Hon'ble Tribunal's decision in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 3,38,327/- availed on various types of chains falling under Chapter 73 are not deniable being used as components of various material handling equipments falling under Chapter 84 and for this submission, he has relied upon the decision in the case of CCE Vs. Monnet Sugar Ltd. [2011(265) ELT 233]. He further submitted that the CENVAT credit of ₹ 22,169/- and ₹ 75,466/- availed on the goods falling under Chapter 40 and Chapter 68 are also not deniable as the said goods and have been used for preventing heat loss / steam loss / leakages in the equipment / pipelines. For this submission, he relied upon the following decisions:- i. CCE Vs. India glycols Ltd. [2007(210) ELT 578] ii. UG Sugar & Industries Ltd. Vs. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e specifically covered in the definition of capital goods as contained in Rule 2(a) of CCR, 2004. Further I find that Division Bench of this Tribunal in the case of Singhal Enterprices cited supra, in para 15 has held as under:- 15. We find that the controversy can be laid to rest by making a reference to the decision of the Apex Court in the case of CCE, Jaipur v. Rajasthan Spinning & Weaving Mills Ltd., 2010 (255) E.L.T. 481 (S.C.), wherein the Hon'ble Supreme Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgment, the Apex Court has referred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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