2015 (9) TMI 1374

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....were used for fabrication of Coal Ground Hopper, Iron Ore Ground Hopper, Coal Crusher House, Conveyor System, Stock House, After Burning Chamber, Kiln Coller Transformer House etc. The department was of the view that since these items after fabrication had been erected and installed and the same after being installed became fixed to earth structures, the materials used for fabrication of the above items would not be eligible for Cenvat credit either as input or as capital goods. Accordingly, a show cause notice dated 8-12-2006 was issued under proviso to Section 11A(1) of the Central Excise Act, 1944 for recovery of the Cenvat credit demand along with interest and for imposition of penalty on the respondent. This show cause notice was adjud....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... supporting the machinery or other fixed to the earth structures are not eligible for Cenvat credit. He, therefore, pleaded that the impugned order is not correct. 4. Ms. Sukriti Das, Advocate, ld. Counsel for the respondent, pleaded that the judgment of the Larger Bench of the Tribunal in the case of M/s. Vandana Global Ltd. (supra) is not applicable to the facts of this case, as in this case the steel items, in question, have been used for fabrication of various parts of capital goods viz. Coal Ground Hopper, Iron Ore Ground Hopper, Coal Crusher House, Conveyor System, Stock House, After Burning Chamber, Kiln Coller Transformer House etc. and hence, the steel items have to be treated as inputs used for fabrication of capital goods....