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TMI Blog2017 (1) TMI 1742X X X X Extracts X X X X X X X X Extracts X X X X ..... owed - appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... Zone Ltd. vs. CCE & CUS reported in 2015 (39) S.T.R. 726 (Guj.) held that no retrospective effect can be given to the Explanation 2 to Rule 2 (k) of Cenvat Credit Rules. The learned Counsel also relied on various decided cases to emphasis that the Steel items used in fabrication of various technological structures which are closely connected with various capital goods as essential accessories and support structures are eligible for Cenvat credit. These are discussed later of this order. 4. Ld. DR, opposing the above contention submitted that these items have been used for Civil Construction and cannot be considered as used for fabrication of capital goods. Accordingly, he prayed that the impugned order be upheld. 5. The dispute is with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the impugned orders with reference to appeal Nos. E/820/2012 and E/60114/2013. I note that the usage of TOR steel and cement to create various RCC structures, foundations, pillars, columns and civil structures have been verified by the Jurisdictional officers. The appellants claim that these are not civil constructions like buildings etc. is mis-leading. It is clear that cement alongwith TOR steel with water, sand and other additions are used for creation of permanent civil assets like buildings, floors, columns, pillars etc. Certain machinery is placed on these structures does not make these civil structures as components or accessories of said machinery. Similarly, using RCC various structures are created by the appellants for passag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usage of cement as available in the impugned order dated 04/01/2012 is revealing. The cement is mainly used in the construction of kiln piers raft/footing, columns, slabs for foundation, foundation for raw mill hoper below the ground, columns in the hoper building, RCC columns, retaining wall in cold dump, columns and wall in cooler building etc. As can be seen all these are civil constructions, though with reference to the overall expansion of production capacity by the appellant. Use of cement in these structures cannot be considered as used cenvatable inputs in the fabrication or manufacture of any capital goods. The same reasoning applies to TOR Steel which is used alongwith cement in creating these structures. Accordingly, we hold tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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