TaxTMI 
TaxTMI 
2015 (4) TMI 525
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.... in appeal No. E/2016/09 is form September 1995 to June 1996 and Period of dispute in appeal No. E/2017/09 is July 1995. The appellant, during this period were availing Modvat Credit of Central Excise duty paid on inputs and capital goods as per the provisions of Central Excise Rules, 1944. In appeal No. E/2015/09, the dispute is about admissibility for cenvat credit in respect of angles, joists, shapes, sections, HR Plates, HR coils, GP Sheets, SS Plates, HR Sheets, CI Frames, MS Plates for base frames, Black Steel tubes, ERW Steel tubes, MS Channels, MS Pumps and nuts Nickel screen etc., which, according to the appellant, had been used as component to various sugar mills machinery as well as supporting structure for machinery. Nickel Scre....
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....d under Rules 57 G and the credit was disallowed in respect of the other items on the ground that the same are neither covered by the definition of input nor covered by the definition of capital goods. The cenvat credit demand confirmed in this appeal is Rs. 1,48,507/- for July 1995 and beside this penalty of Rs. 25,000/- has been imposed. 2. Heard both the sides. 3. Shri Aalok Arora, Advocate, the Ld. Cousnel for the appellant, pleaded that the period of dispute in appeal no. E/2016/09 and 2017/09 is for the period prior to 23.07.1996 and in appeal no. E/2015/09, the part of the period of dispute i.e. from March 1995 to August 1995 is prior to 23.07.1996, that during period prior to 23.07.1996, the definition of capital goods, as given i....
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....996, the steel items like MS Angles, Channels, Joists Plates, Steel Tubes, ER Wire Tubes etc., used in the manufacturing plant even if, used for supporting structure, would be eligible for Modvat Credit, that in any case, all these items as certified by the Chief Engineer of the appellants' factory, have been used either as part of the Sugar Mill Machinery or in some cases as supporting structure, that in view of this, the denial of credit in respect of steel items for the period prior to 23.07.1996 is not correct, that the denial of modvat credit in respect of Nickel Screen and bags is incorrect as the required declaration has been made, that in any case since, the receipt of these items has not denied, merely for not filing the declar....
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....er's certificate and in this regard, the certificate produced by the Chief Engineer is of no value. 5. We have considered the submissions from both the sides and perused the records. So far as the the Modvat Credit in respect of Steel items, namely, MS Angles, HR Coils, Black Steel Tubes, ER Wire Steel Plates etc., is concerned, the appellants claim backened by the certificate given by their Chief Engineer is that these items have been used either as parts of the Sugar Mill Machinery or as supporting Structure for the machinery and that in both the cases during period prior to 23.07.1996, the capital goods cenvat credit would be admissible as during period prior to 23.07.1996, the definition of capital goods also covered plant and the ....
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....n appeal no. E/2017/09 is not correct and as such the impugned order has to be set aside. However, as regards denial of Modvat Credit from period January 1997 to March 1997 in appeal E/2015/09, since during this period the definition of capital goods, as it existed during period prior to 23.07.1996 has been substituted by a new definition which covered the goods of certain specified chapter headings and as such for this period the iron and steel items would be eligible for credit as inputs only if the same had been used for manufacture of capital goods or their parts and would not be eligible for credit if the same had been used as foundation or supporting structure for machinery, the matter would have to be remanded to the Original Adjudic....