9911796707
TMI Blog2022 (1) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... itled to Cenvat Credit of excise duty paid in respect of the same. Referring the case, it is held in the present case that the appellant is entitled to avail cenvat credit - appeal allowed - decided in favor of appellant. - E/60624/2017-Ex - FINAL ORDER No. 60017/2022 - Dated:- 7-1-2022 - MR. ASHOK JINDAL, MEMBER(JUDICIAL) AND MR. C.J. MATHEW, MEMBER(TECHNICAL) Present for the Appellant: Shri Dinesh Verma, Advocate Present for the Respondent: Shri Bhasha Ram,AR ORDER The appellant is in appeal against the impugned order wherein cenvat credit on various items used for erection, installation and commissioning of various EPCC projects by way 20 contracts with various contractors sought to be denied holding that the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tallation and commissioning of Nephtha Cracker Plant. A team of officers from the Jurisdictional Central Excise Commissionerate, Rohtak, visited the appellant s premises to ascertain the correctness of the Cenvat Credit taken. The Officers found that the appellant had entered into composite lump sum turnkey contracts for various EPCC (Engineering, Procurement, Construction and Commissioning Contracts) projects with different contractors such as M/s Larsen Toubro Ltd., M/s Toyo Engineering Corporation, M/s IOT Engineering Projects Ltd., M/s Technimont SPA, M/s Paharpur Cooling Towers Ltd., M/s V.A. Tech Wabag Ltd., M/s Nicco Corporation Ltd., M/s Indian Oil Tanking Ltd., M/s Samsung Engineering Co. Ltd., M/s Engineers India Ltd. etc. Enqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 15(2) of the Cenvat Credit Rules, 2002 read with Section 11AC of Central Excise Act, 1944. It was also held that the capital goods in respect of which the Cenvat Credit, in question, has been taken by the appellant, had been brought by their contractors and used in execution the EPCC projects on turnkey basis which resulted in coming into existence of the plant, which was immovable in nature and could not be considered as excisable goods and hence the capital goods used excisable goods and hence the capital goods used for setting up of such plants would not be eligible for Cenvat Credit. Another ground the denial of Cenvat Credit is that the Appellant were not the owner of the goods at the time of their receipt and what they had rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Rule and which (except for office equipment or appliance) are used in the factory of the manufacture of the final products or for providing of output service. Thus any items which is covered by the list of the items mentioned in Rule 2(a) of the Cenvat Credit Rules, except for office equipment or office appliances, and is used in any manner in the factory of the manufacturer of the final products, would be covered by the definition of the capital goods and accordingly would be eligible for Cenvat Credit. There is absolutely no requirement that the capital goods at the time of receipt must be owned by manufacturer or that the same would cease to be capital goods, if they are installed in the factory and become fixed to earth. In fact, mos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Rules, as all the items -various items of machinery covered under Chapter 84, 85 90 of the Tariff, pipes tubes, tanks, pollution control equipments refractors etc. have to be installed in the factory before being put to use and after installation, the same would become fixed to earth plant. Reading the impugned orders give an impression that the same has been passed without any application of mind. We, therefore, are of the view that impugned orders are not sustainable, the same are set- aside . 7. As in an identical issue has been dealt by this Tribunal hereinabove, in the appellant s own case, therefore, we follow our own order dated 17.12.2019 and hold that the appellant is entitled to availcenvat credit. 8. In view of above ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
