2013 (12) TMI 1033

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....ent etc. and an amount of Rs. 2,83,91,352/- being the CENVAT credit denied on various services claimed to be 'input services' and found to have been used for setting up of the appellant's cement factory during the period from September 2008 to July 2009. On a perusal of the records, we find that the appellant took CENVAT credit on Aluminium Scrap, TMT Bars, MS Plates, Beams, Channels, Angles and Cement classifying these items as capital goods under Rule 2(a) (A) of the CENVAT Credit Rules 2004 and used these items for fabricating pre-heater, raw mill house, cement/clinker storage tanks/silos, raw mill silos etc. during the above period. Before the adjudicating authority, the appellant alternatively claimed CENVAT credit in terms of Rule 2(k....

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....spares/components/accessories of storage tank also should be capital goods for purposes of CENVAT credit. The expression components/spares/accessories figuring under clause (iii) of the definition of Capital Goods is relatable only to the capital goods covered by clause (i) & (ii) of the definition. (iii) The adjudicating authority found no nexus of the aforesaid materials with the process of manufacture of cement. It found that the aforesaid materials were used for laying foundations and building structural support. Prima facie, the challenge to these findings is not strong enough to support the claim of the appellant for waiver of pre-deposit and stay of recovery. (iv) The alternative plea of the appellant that the aforesaid materia....