2015 (11) TMI 1349

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.... have been availing the facility of Cenvat Credit under CCR, 2004, in respect of inputs utilized in the Taxable Services provided by them. 2. A show-cause notice C. No. IV / 16 /203 / 2009-S.Tax (Gr. VIII) dt. 25.6.2009, was issued to the Appellants in which it was, inter alia, alleged as follows: i. The Appellants have taken Cenvat Credit of Rs'a 36,48,658/- during the period July 2007 to September 2008 on angles, shapes, sections, channels, bars, plates, beams, tubes, sheets, nuts & bolts and services which are being utilized for the fabrication and erection of "Unipoles" / Hoardings and Services used in relation to erection of Unipoles / Hoardings. "Unipoles / Hoardings" fall under Chapter 73 of the CETA, 1985 under the heading of....

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....en CENVAT credit on steel items used for fabrication and erection of hoardings, central medians, bus shelters and unipoles which are erected for fixing advertising hoardings for the purposes of display of advertisements. The issue is whether the appellants are eligible to take CENVAT credit on steel items used for this purpose. There is no dispute that the items used are angles, shapes, sections, channels etc. falling under Chapter 73 of Central Excise Tariff Act and Chapter 73 is not one of the items notified under capital goods. It is the claim of the learned counsel that they have to be treated as inputs. Alternatively he would submit that the demand relates to the period July 2007 to September 2008 whereas show-cause notice issued on 26....

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.... equipments; components, spares and accessories of the goods specified at sub-clauses (i) and (ii) which are used either in the factory for manufacture of final products but does not include any equipment or appliance used in the office and those used for providing output service. Further in the CKD or SKD condition the tower and parts thereof would fall under the Chapter Heading 7308 of the Central Excise Tariff Act. Heading 7308 is not specified in clause (i) or clause (ii) of Rule 2(a)(A) of Credit Rules so as to be capital goods. Further the appellants contention that they were entitled for credit of the duty paid as the Base Transreceiver Station (BTS) is a single integrated system consisting of tower, GSM or Microwave Antennas, Prefab....

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.... classified as capital goods. 32. As regards second contention of the appellants that the tower and part thereof, the PFB and the printers would also falls under the definition of 'input' as defined under Rule 2 (k) also cannot be sustained. The definition of inputs as defined under Rule 2(k) includes all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or f....