2016 (7) TMI 1111

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....t was found that appellant had availed 50% of CENVAT credit on the duty paid on 'Pre-fabricated building materials' which was received by them during the years 2006-07 and 2007-08 to the tune of Rs. 3,37,629/- under the category of capital goods. A show cause notice was issued raising the allegation that these goods are not covered under the definition of capital goods and proposing demand of the said amount along with interest besides proposal to impose penalty. 3. After adjudication the original authority confirmed the demand along with interest and imposed penalty of Rs. 10,000/- under rule 15(1) of the Cenvat Credit Rules, 2004. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals). The Commissioner (A....

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....age tank, (viii) used - (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or (2) for providing output service; 7. It is correct that the subject items/pre-fabricated building parts fall under Chapter 94 of CETA, 1985. The definition mentions only goods falling under Chapter 82, 84, 85 and 90. It does not mention goods falling under Chapter 94. As per Chapter Note 4 under Chapter 94, "Prefabricated buildings' means "buildings which are finished in the factory or put up as elements together, to be assembled on site, such as housing or work site accommodation, offices, schools, shops, sheds, garages or similar buildings". An item ca....

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.... during the relevant time, credit was admissible on steel and cement used for construction of shed/buildings etc. under the category of inputs. He sought assistance from the dictum laid in CCE, Visakhapatnam Vs Sai Samhita Storages(P)Ltd 2011 (270) ELT 33(AP). In the said case, the storage and warehouses constructed using the inputs were used for providing output services. Therefore, the facts being distinguishable the case is not applicable. 10.    Another decision relied by the appellant is Mukund Ltd Vs CCE, Belapur 2016(333) ELT 479(Tri-Mumbai). In this case, credit availed on corrugated Aluminium and Cement (AC) sheets used for providing cover to machinery and its moving parts, under the category of capital goods was ....