9911796707
TMI Blog2019 (5) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant - Revenue is of the view that the appellant has not produced any evidence with regard to use of these items for fabrication of capital goods - HELD THAT:- The sole reason to deny cenvat credit is that the steel items on which cenvat credit has been taken by the appellant are neither capital goods or not inputs in terms of Rule 2(k)/2(a) of CCR, 2004 as these items are not used for manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l items have been denied. 2. The facts of the case are that the appellant are manufacture of writing and printing paper and soda ash. The appellant availed cenvat credit of duty paid on M.S. Plate, M.S. Angle, M.S. Bars, etc., which were used for fabrication of capital goods for use in the factory of the appellant. During the period April, 2006 to December 2010, revenue is of the view that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Ltd. vs. Commissioner of Central Excise, Raipur-2010 (253)ELT 440 (Tri.-LB) wherein it has been held that steel items used in the manufacture of supporting structures embedded to earth are not covered as 'inputs' and are not eligible for taking cenvat credit. The said decision has been set-aside by the Hon'ble Chhattisgarh High Court in the case of M/s Vandana Global Ltd. vs. Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice, we find the sole reason to deny cenvat credit is that the steel items on which cenvat credit has been taken by the appellant are neither capital goods or not inputs in terms of Rule 2(k)/2(a) of CCR, 2004 as these items are not used for manufacture of paper and soda ash (the final product), there is no other reason has been stated why these are not capital goods or inputs f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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