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TMI Blog2020 (4) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... pporting of structures and as such, cannot be considered as either inputs or capital goods for availment of the Cenvat Credit - HELD THAT:- The period in dispute is from 01.09.2011 to 31.08.2012. This Bench of the Tribunal, in the case of the appellant itself, on the similar set of facts, for the period 01.09.2012 to 31.07.2013 in M/S JSW STEEL COATED PRODUCTS LTD. VERSUS COMMISSIONER OF CENTRAL E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on those disputed goods on the grounds that the said goods were used for supporting of structures and as such, cannot be considered as either inputs or capital goods for availment of the Cenvat Credit. 2. The Ld. Advocate appearing for the appellant submits that the disputed goods were used within the factory, facilitating manufacture of the ultimate final product, on which the Central Excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , on the similar set of facts, for the period 01.09.2012 to 31.07.2013 has allowed the cenvat benefit on the disputed goods. The relevant paras in the order dt. 25.1.2019 are extracted herein below: "5. Heard from both the sides at length and perused the case records as well as development of law in the field through judicial pronouncements, as referred by the adversaries. As per report of Super ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 suppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bricating structure for supporting machines, equipments and not essential requirement in a sugar manufacturing units. Hence the order. ORDER 6. The appeal is allowed and the order passed by the Commissioner of GST & Central Excise (Appeals), Nagpur in Order-in-Appeal No. NGP/EXCUS/000/APPL/581/17-18 dated 12.12.2017 is here by set aside". 6. In view of the fact that the issue arising out of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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