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TMI Blog2022 (4) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... of the overall manufacturing and trading thereof. It is found that all these goods even though are forming part of building but these are all specialized goods which are normally not installed in normal buildings. In the present case, product being gold, the safety of gold is very important. Accordingly, all these goods are specialized items which are installed for the storage and safety of the final product i.e. Gold. As per the definition of input, input means goods which is used in or in relation to the manufacture of final product, whether directly or indirectly. Therefore, goods which is used even not in the manufacture directly but even if it is used in relation to the manufacture and indirectly, the said goods qualify as inputs - Therefore, in the present case all the goods which are specialized goods used for storage and safety of the gold, these are considered to be inputs used in relation to the manufacture of the final product i.e. gold indirectly - credit allowed on all inputs. Some of the decisions on which reliance can be placed are M/S STEEL AUTHORITY OF INDIA LTD. VERSUS CCE ST, RAIPUR [ 2016 (8) TMI 1110 - CESTAT NEW DELHI] , HINDUSTAN ZINC LTD. VERSUS COMMISS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose) (Ch.83) e. Main Safe Deposit vault Door (Ch.83) (2) Cenvat Credit of Service tax paid on services and availed prior to Central Excise Registration. (3) Cenvat Credit of Service tax paid on services availed during the date of Central Excise Registration to date of plant ready for manufacturing process. 2. Shri P.P. Jadeja, learned counsel appearing on behalf of the appellant submits that Ld. Commissioner (Appeals) denied the cenvat credit of ₹ 8,43,479/-on goods Motorised Fire rated rolling shutter (Ch.73), GI Flush, GI Flush Door and Drop Seal (Ch.83), GI Flush partition, GI Flush Door Drop Seal for Flush Door (Ch.76), Wooden Opaque Inpill (part of Megtek Door for Security Purpose) (Ch.83) Main Safe Deposit vault Door (Ch.83) on the ground that the all the goods has no relation directly or indirectly with the manufacture of final products and goods also not covered under the definition of Capital Goods. In the present matter Ld. Commissioner failed to take note that appellant are registered with the Directorate Industrial Safety Health, Gujrat State and obtained a license to work as a factory subject to provisions of the Factories Act, 1948 and the Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit on input services. 2.3 As regard the third disputed cenvat credit issue, he submits that they have availed the Cenvat Credit of ₹ 17,59,134/- on services which were received after taking registration on 28.02.2014 but before the plant was ready for manufacturing process on 27.08.2014. There is nothing in Cenvat Credit Rules 2004, restricting the taking of Cenvat credit on services received after registration but before the plant is ready for manufacturing; the services on which cenvat credit is taken were in the nature of legal Professional RCM, Mgt. Consultant- RCM, Manpower Supply -RCM, Audit, Consultancy, Security, Official travels etc. and services related to the manufacture of final products. They have correctly taken the cenvat Credit in the impugned matter. 2.4 He further argued that the impugned OIA confirming demand, invoking the larger period is bad in law in as such as the appellant has not concealed any facts from the department. The Appellant has taken the Cenvat Credit bonafidely and has disclosed/shown at the appropriate place in the online return filed. He relies upon the following judgments: (i) 2014 (307) ELT 15(Guj) Dynamic Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gold is very important. Accordingly, all these goods are specialized items which are installed for the storage and safety of the final product i.e. Gold. As per the definition of input, input means goods which is used in or in relation to the manufacture of final product, whether directly or indirectly. Therefore, goods which is used even not in the manufacture directly but even if it is used in relation to the manufacture and indirectly, the said goods qualify as inputs. Therefore, in the present case all the goods which are specialized goods used for storage and safety of the gold, in my considered view, these are inputs used in relation to the manufacture of the final product i.e. gold indirectly. Identical issue has been considered by this Tribunal in the various judgments where in the goods was neither the goods were capital goods nor these directly used in manufacture but since it is essential in relation to the manufacture, the CENVAT credit on those goods was allowed considering it as inputs. Some of the judgments are cited below: (1) 2016 (343) ELT 805 (Tri-Del.) Steel Authority of India Ltd. vs CCE (2) 2017 (349) ELT 133 (Mad.)-CCE, Salem vs Madras Alluminium Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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