2012 (4) TMI 534

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.... Two appeals have been listed today. Appeal No. E/764/10 related to availment of Cenvat credit on LDO/HSD and the eligibility of the same during the period from April 2004 to March 2005. The second appeal E/765/10 relates to eligibility of cenvat credit on input services used in the manufacture of towers. The matter was listed on 22.11.11, 2.3.12, 14.3.12 and on all these occasions, nobody was ....

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....appeal No.E/765/10. Accordingly, only appeal No.E/764/10 is taken up for final decision. 2. The issue involved in the appeal is the admissibility of cenvat credit on LDO and HSD. As done when the appeal was considered by the Commissioner (Appeals) in the impugned order, the appellants are making the same submissions before me also namely LDO and HSD are inputs and have been used in generation o....

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....DO along with Diesel and Motor Spirit are items outside the definition of inputs. Explanation 1 to the clause leaves no doubt whatsoever that LDO, High Speed Diesel Oil and Motor Spirit shall not be treated as input for any purpose whatsoever. The provisions of Cenvat Credit Rules (w.e.f. 01.03.2003) exclude HSD and LDO from the definition of input in unequivocal terms and there is no ambiguity or....

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....e purview of inputs. Even if HSD and LDO is used in the manufacture of final goods, it cannot be considered as input for purpose of credit under the Rules ibid. When an item has been specifically excluded from the definition, the usage criterion cannot bring it in the ambit of definition. The contention of the appellant defies logic and commonsense. In view of the above, the appellant's appeal fai....