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of <h1>Tribunal affirms eligibility of items for Cenvat credit, rejects revenue's appeal</h1> The Tribunal upheld the Commissioner's decision, affirming that the items in question were eligible for Cenvat credit as inputs in the manufacturing ... Cenvat/Modvat - Input Appeal against order-in-appeal denying Cenvat/Modvat credit on beams, angles, channels, plates used in fabrication of factory shed and structures. Revenue contended these items were used for erection of factory shed and hence not eligible as 'capital goods' for credit; respondent had availed 50% of duty as capital goods. Commissioner (Appeals) reviewed records and evidence, observing that the definition of 'input' is broad-covering goods 'used in the manufacture of capital goods which are further used in the factory of the manufacturer'-and found the goods were 'primarily used in the manufacture of the structure for movement of the EOT cranes; the shade put above it was minor and incidental.' Holding: the appellant/respondent is 'entitled to credit on the impugned goods as 'input', though not as 'capital goods'.' In absence of contrary evidence, the appellate finding was upheld and the revenue appeal was rejected.
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