9911796707
TMI Blog2019 (11) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... red Engineer had duly certified the detailed use of steel items in the fabrication of plant/machinery. Therefore, there was no reason for separately certifying that the said steel items were not used in the laying of foundation or making of structure for support of plant/machinery - also the correctness of Chartered Engineer s Certificate and Chartered Accountant s Certificate has not been disputed by the Revenue even at the appeal stage. Hence, relying upon these certificates, CENVAT Credit of ₹ 22,66,110/- is allowed. Balance disputed CENVAT Credit on Welding Electrodes, Paints and Lubricating Oil, the Commissioner (Appeals) - denial of credit on the premise that the same are not mentioned in the Chartered Engineer s Certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Electrodes, Paints and Lubricants used in the fabrication of plant and machinery and for smooth functioning of such plant. 2. The contention of the Learned Chartered Accountant is that the Appellate Authority has relied on the Chartered Engineer s Certificate dated 14-03-2014 certifying usage of steel of 1434.190 ton in different shape and sizes in Plant and Machinery along with entire unit installation but has discarded the same stating that the mention of tonnage of steel cannot be equated with the monetary amount of confirmed amount of demand and that the certificate did not provide that the said steel items were not used in the laying of foundation or making of structure for support of plant/machinery. In this regard, the Ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and lubricating oil were used for smooth functioning of plant and machinery and the credit shall be allowed as inputs/capital goods. 4. The Ld. A. R. appearing on behalf of the Revenue re-iterated the findings of the Commissioner (Appeals). 5. Heard both sides and perused the appeal records. 6. On perusal of the impugned order it has been observed that the Lower Appellate Authority has not proceeded on the basis of the consumption certificate issued by the Chartered Engineer only on the premise that the quantity of tonnage of steel mentioned in the Certificate cannot be equated with the monetary amount of confirmed amount of demand. The Ld. Commissioner (Appeals) has not disputed the usage of the steel items in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Ambuja Cements Eastern Ltd. [2010 (256) E.L.T. 690 (Cha.)] wherein the Hon ble High Courts have allowed CENVAT credit on Welding Electrodes as inputs/capital goods for used in fabrication or repair of plant/machinery. Therefore, I find that the Appellant had rightly availed CENVAT Credit on welding electrodes. Regarding CENVAT Credit on Lubricating Oil and Paints, I observe that the said items were specifically covered under the definition of Input under Rule 2(k) of the Cenvat Credit Rules, 2004 upto 31.03.2011. Further, the scope of said definition was enlarged with effect from 01.04.2011 to allow credit on all goods used in the factory by the manufacturer unless the same falls under the exclusion clause. Since, there is nothin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
