2013 (11) TMI 842

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....me of the plates had been purchased from the shipbreakers on which the additional customs duty had been paid and the remaining quantity had been purchased from other manufacturers. The department being of the view that since the plates, joists and channels have been used for fabrication of cooling bed which are ultimately fixed to the earth and, hence are not goods, these items cannot be treated as inputs used in the fabrication of the capital goods and would not be eligible for Cenvat credit. Accordingly, a show cause notice dated 14-5-2000 was issued for recovery of the allegedly wrongly availed Cenvat credit along with interest and imposition of penalty on the appellant. The show cause notice was adjudicated by the Dy. Commissioner vide ....

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....eaving Mills Ltd. reported in 2010 (255) E.L.T. 481 (S.C.), the judgment of Hon'ble Chattisgarh High Court in the case of Union of India v. Associated Cement Company Ltd. reported in 2011 (267) E.L.T. 55 (Chhattisgarh), judgment of Hon'ble Madras High Court in case of CCE, Tiruchirapalli v. India Cements Ltd. reported in 2012 (285) E.L.T. 341 (Mad.), judgment of the Tribunal in the case of Ispat Industries Ltd. v. CCE, Mumbai reported in 2006 (195) E.L.T. 164 (Tribunal-Mumbai) and also the judgment of the Tribunal in the case of CCE, Visakhapatnam-II v. M/s. APP Mills Ltd. reported in 2011-TIOL-1378-CESTAT-BANG. She also pleaded that the demand is time-barred as the availment of the Cenvat credit had been declared in the ER-I Returns and th....

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....riod has been correctly invoked. 5. I have considered the submissions from both the sides and perused the records. 6. The steel items, in question, as per the facts narrated in the show cause notice and in the order passed by the original adjudicating authority, have been used in fabrication of steel bed of the rolling mill on which the rolling takes place. There is also no dispute that the steel bed has to be permanently fixed to the earth. However, the rolling mill is covered by the Chapter heading 84.55 therefore, would be covered by the definition of 'capital goods' as given in Rule 2(a) of the Cenvat Credit Rules. In my view since it is the cooling bed on which the rolling takes place, the same has to be treated as a component of....