TaxTMI 
TaxTMI 
2013 (11) TMI 743
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....g the period July 2007 to March 2009, the appellant had taken CENVAT Credit in respect of Corrugated Ply, M.S. Beam, Channels, TMT Bars, Angles etc which are falling under Chapter Heading No.48, 72 & 73 of Central Excise Tariff Act, 1985 respectively. The appellant herein had availed CENVAT Credit of these items under Heading of capital goods. After coming to a conclusion that the credit availed by the appellant seems to be improper, show cause notice dt.21.12.2009 was issued for demanding CENVAT Credit of an amount of Rs.3,88,170/-, interest thereof and also for imposition of penalties. The adjudicating authority, after following the due process of law, confirmed the amount fully, which on being challenged before first appellate authority,....
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....tative, on the other hand, would submit that there is nothing on record to show that the goods were used for manufacturing of machinery and in fact, the adjudicating authority has recorded that the said inputs were used for erecting structures or sheds and construction of additional factory sheds. 5. I have considered the submissions made at length by both sides and perused the records. 5.1 I find from the records that the factual matrix is not disputed in as much as the appellant had availed CENVAT Credit of Central Excise duty paid on the disputed items as capital goods. It is also undisputed that the appellant had produced a Chartered Engineers certificate before the lower authorities as to indicate that the said items have been used ....
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.....- The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever. Explanation 2.- Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer; but shall not include cement, angles, channels, Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods; 5.3 It can be seen from the above reproduced rule that Explanation 2 categorically talks about extending of CENVAT Credit of the duty paid on input which includes goods used in the manufacture of....