2010 (6) TMI 401

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....led seeking condonation of delay. 2. None appears for the respondents in spite of notice. On earlier occasions on 13-5-2010, 23-5-2010 and 5-1-2010 also, none appeared on behalf of the respondents. Heard the learned DR. 3. Considering the grounds disclosed in the application for condonation of delay, the delay in filing of cross-objection is condoned. 4. The relevant facts of the case are that the respondents have procured duty paid M.S. Channel, parallel flange beam, parallel flange column, M.S. angle during May, 2004 and May, 2005 and used them for fabrication of supporting structures, platform, walkways and staircases and treating them as capital goods taken cenvat credit amounting to Rs. 1,96,958/-. On the bas....

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....g questions :- (a) Whether the term "capital goods" can include plant, structures embedded to earth? (b) Whether the goods like angles, joists, beam, channels, bars, flats which go into fabrication of such structures can be treated as 'inputs' in relation to their final products as inputs for capital goods, or none of the above? (c) Whether the credit can be allowed in respect of goods like angles, joists, beam, channels, bars, flats which go into fabrication of such structures and plant? Following are the salient features of the decision of the Larger Bench :- (a)     It disapproved the decision of the Tribunal in the case of Bhushan Steel and Strips Ltd. v. CCE, Raigad [2008 (223) E.L.T....

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....ng structures are neither inputs nor components, spares and accessories of machinery, nor have they been listed for such inclusion in the definition of capital goods. With the above findings and observations, the question referred to the Larger Bench were answered as follows : "49.In the light of the foregoing findings, we answer the questions referred to the Larger Bench as follows :- (a) The terms "capital goods" has been defined in the Cenvat Credit Rules, which in turn have been framed under the rule making powers conferred under Section 37(2) of the Act. The said Section refers to credit of duty paid on goods used in, or in relation to the manufacture of excisable goods. Hence, 'capital goods' defined in the Cenvat Credi....