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of <h1>Revenue's Appeal Rejected: Cenvat Credit on Steel Plates Upheld</h1> <h3>COMMISSIONER OF C. EX., MEERUT-II Versus SURYA ROSHNI LTD.</h3> The appeal was filed by the Revenue challenging the eligibility of Cenvat credit on 'Plain Plates of Steel' used for fabrication of a chimney of a glass ... Cenvat/Modvat - Capital goods The Revenue challenged denial of Cenvat/Modvat credit on 'Plain Plates of Steel' used to fabricate the chimney of a glass furnace, contending sub-heading 7208.11 items are not 'capital goods' under Rule 57Q, Central Excise Rules, 1944. The adjudicating authority disallowed credit on the ground that the chimney formed part of an immovable glass furnace, which was not a capital good. The Commissioner (Appeals) followed precedent holding that 'credit cannot be denied even if furnace is an immovable property' because the chimney is an integral part of the glass furnace used in manufacture. Applying the Supreme Court holding in CCE v. Jawahar Mills Ltd.: 'the use of the product in or in relation to the manufacture of a final product would be the criteria to decide if a product would be eligible as a capital goods or not,' the tribunal found plain plates were used in relation to manufacture of finished goods. Revenue's appeal rejected.
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