Tribunal: Pre-deposit duty credit of 36.60 lakhs for input tax credit on steel structures and cement

The Tribunal directed the appellants to pre-deposit the duty credit amount of 36.60 lakhs related to structural goods within four weeks for eligibility for input tax credit on steel structures and cement. The pre-deposit of the balance amount was waived during the appeal's pendency, subject to compliance with the directive.

---

---

Issues involved: Determination of eligibility for input tax credit on steel structures and cement, and usage of goods in captive power plant for production of dutiable goods.

Eligibility for input tax credit on steel structures and cement:
The appellants initially took credit for steel structures and cement but did not utilize them, leading to the subsequent reversal of the credit amount. The advocate for the appellants acknowledged this and stated that the appellants are eligible for taking credit for other goods used as inputs for producing electricity, which is then used in the production of dutiable goods in their factory.

Usage of goods in captive power plant for production of dutiable goods:
The impugned goods were used in the captive power plant, and the electricity produced was entirely used within the factory for the production of dutiable goods. The advocate for the appellants volunteered to pre-deposit the duty credit amount of &8377; 36.60 lakhs related to structural goods. The Tribunal directed the appellants to pre-deposit this amount within four weeks and report compliance. The pre-deposit of the balance amount was waived during the appeal's pendency, subject to compliance with the directive.

---