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TMI Blog2019 (5) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... quirement, and the adjudicating authority, while acknowledging it to be so, has disregarded the undeniable essentiality by mere reference to definitions. It has been held judicially that any statutorily mandated activity is essential for manufacture and hence, the product inputs/input service are eligible for availment of CENVAT credit. Accordingly, the denial of CENVAT credit for roofing and roof support and roof stitching has no basis in law. The matter remanded back to the original authority for a fresh ascertainment of the entitlement to the extent permissible - appeal allowed by way of remand. - EXCISE APPEAL NO: 85494 of 2017 - A/85847/2019 - Dated:- 22-4-2019 - MR C J MATHEW, MEMBER (TECHNICAL) And DR SUVENDU KUMA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons, 2011 issued under the Mines Act, 1952. According to him, eligibility for CENVAT credit has been decided by the Tribunal in The General Manager (Finance) v. Commissioner of Central Excise Service Tax, Raipur [final order no. 52767/2018 dated 7th June 2018 in appeal no. 50565 of 2018]. She contends that it is settled law that inputs may find use either in final product or in capital goods required for manufacture of final product. According to her, all the inputs had been utilized for activities which are connected with mining of coal and hence CENVAT credit of duties thereon cannot be denied. She also submits that the demand for the subsequent period had been dropped and that tax authorities are obliged to be consistent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. We find that the bulk of the demand pertains to the deployment of inputs for roof support and roof stitching and the fabrication/base bed placed for pumps and other equipments. The adjudicating authority appears to believe that the goods used for making base/bed plates for pumps/motors and for fabrication of poles are excluded from the definition of inputs in rule 2(k) of CENVAT Credit Rules, 2004 by the subsequent inclusion of the entry in B . On a perusal of this exclusion provision, we find that, as per 2. Definitions xxxx (k) input means- xxxx (B) any goods used for (a) construction of a building or a civil str ..... X X X X Extracts X X X X X X X X Extracts X X X X
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