2015 (2) TMI 422

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ued two Show Cause Notices dated 4.6.2010 and 22.12.2010 for the period from 2005-2006 to October 2009 and from November 2009 to September 2010, respectively, for demand of the above mentioned Cenvat credit along with interest and imposition of penalty, on the ground that these items have been used as supporting structures for machinery and hence, are not eligible for Cenvat credit either as input or as capital goods. The above Show Cause Notices were adjudicated by the Commissioner by a common order in original dated 31.12.2013. At the time of adjudication, the appellant produced Chartered Engineers certificate dated 16.12.2013 certifying that various items of iron and steel have been used for fabrication of components of plant and machine....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ot till this issue was decided finally by the Larger Bench in the case of Vandana Global Ltd. reported in 2010 (253) ELT 440 (Tri. LB), the longer limitation period cannot be applied that the bulk of the Cenvat credit demand except for the demand of about Rs. 28 Lakhs would be time barred, that Honble Calcutta High Court in the case of Surya Alloys Industries Ltd vs. UOI [2014 (305) ELT 47 (Cul)] has observed that though, the Larger Bench Judgment of the Tribunal in the case of Vandana Global ltd. (Supra) has held that Cenvat credit in respect of structural steel items used in fabrication of supporting structural of the plant and machinery would not be admissible, the Tribunal in subsequent judgments had clearly indicated that Larger Bench ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le 2(k) also covers the goods used for manufacture of capital goods which are used in the factory for production. However, the items which are used as foundation or supporting structures of the machinery are excluded from the definition of input. The Departments contention is that the entire disputed quantity of structural steel items has been used as foundation or as supporting structures of the machinery, while, the appellants contention, supported by the Chartered Engineers Certificate, is that the entire quantity of MS Angles, channels, beams, plates etc. has been used for fabrication of various items of capital goods and hence, would be eligible for Cenvat credit. However, on going through the chartered engineers certificate, we find o....