9911796707
TMI Blog2008 (11) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... age yard for raw material, in building factory buildings stair cases, platforms and supporting structures for plant and machinery - Advance ruling - Proposed activity - Held that:- the activity of manufacture of cement in respect of which the question of law regarding availability of credit of central excise duty on the so called inputs/capital goods has been sought, appeared to be for an activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 11-11-2008 - Justice P.V. Reddi, Chairman, Ms. Chitra Saha and Shri A. Sinha, Members [Order per : Chitra Saha, Member]. - The applicant, a wholly owned subsidiary company of M/s Cement Francais, France, is registered under Central Excise Act, 1944 for manufacture of cement in its factory in Koddappa Dist. Andhra Pradesh. It proposes to expand its production capacity by setting u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tures for plant and machinery? 2. Whether the steel used for the purpose of Civil work of the nature and for the purpose as specified above, would be considered as 'Capital Goods' as defined under Rule 2(a) of Cenvat Credit Rules, 2004?" 2. The department opposes the admission of the above application stating that the construction of a plant does not constitute production or manufacture of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling is sought, has to be a "proposed" activity and not an ongoing one. In the present application, the activity of manufacture of cement in respect of which the question of law regarding availability of credit of central excise duty on the so called inputs/capital goods has been sought, appeared to be for an activity which is already being undertaken by the applicant in its existing factory. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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