2013 (2) TMI 7

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....n raw material and indigenous products are stored. Revenue authorities were of the view that, HR Coils, MS Plates, Channels etc. are since classified under Chapter 72, are not eligible for availment of cenvat credit as capital goods. Show cause notice was issued to the respondent. Respondent challenged the show cause notice on merits as well as on limitation before the lower authorities. The adjudicating authority held against the appellant and confirmed demand raised in the show cause notice. On an appeal, the first appellate authority set-aside the order in original and allowed the appeal with consequential relief.   3. Learned Additional Commissioner (A.R.) submits that Revenue is in appeal against the order only on the ground th....

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.... in the definition of capital goods under clause (vii) of the Rule 2(a) (A). Therefore, the said goods are inputs as per Explanation 2 above and credit of duty paid on said goods is admissible to the appellant. The said goods are not excluded from inputs due to exclusion clause as inserted vide Notification No. 16/2009-CE(NT) dated 07.07.2009 because the appellant has not used the disputed goods for construction of factory shed or foundation or support of capital goods.   5.1.3. Hon ble Tribunal in following cases has held that cenvat credit on steel plates, sheets etc. falling under Chapter 72 of CETA, 1985 is admissible if the same are used in the manufacture of capital goods, which are further used in the factory for manufacture ....