2015 (11) TMI 453

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....le transfer car. These credits were denied by lower authorities on the ground that these items are not capital goods, as they are vehicles and they are also not any inputs. Learned Commissioner (Appeals) concluded that on harmonious reading of both the definitions of inputs as well as that of capital goods, the goods which are used for transportation of material would not get covered for credit eligibility. Aggrieved by the said order, the appellant is before us. 3. The appellant pleaded that they are an integrated steel plant equipped with rotary kiln, blast furnace, arc furnace, Central plant casting machines, rolling mills etc. The various equipments in their integral plant are linked and the whole plant and machinery collectively funct....

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....fining furnace where alloys are mixed with the molten metal before sending for casting. He further relied on Tribunal's decision in the case of Tata Steel Ltd. [2012 (282) ELT 459 (Tri-Kolkata)] and Bhusan Steel Ltd. [2012 (286) ELT 745 (Tri-Kol) and Hon'ble Apex Court decision in the case of Rajasthan State Chemical Works [1991 (55) ELT444 (SC)]. 5. Learned AR on the other hand, reiterated the finding of the lower authorities and stated that the impugned goods are neither the capital goods nor inputs to be eligible for cenvat credit. 6. Heard both sides and examined the appeal records. The appellants eligibility for cenvat credit on the 4 main items are to be decided. The nature of usage of these items are not in dispute. The dep....