2016 (8) TMI 535

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....R. ANIL CHOUDHARY : The appellants, manufacturers of sugar and molasses, are in appeal against order in appeal dated 29/08/13 by which the disallowance of Cenvat credit have been upheld on the items being ceramic/refactory items brass tubes and supporting structures. 2. The brief facts are that the appellant undertook expansion of the sugar Mill during the period 1/3/94 to 13/1/98 and increased ....

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....ucture, fabricated steel structures from M.S tubes and pipes falling under chapter 73, are concerned, on the admitted fact that these have been used for errection of sugar production machine, an amount of Rs. 3,70,663/- was disallowed on the observation that such items do not confirm to the definition of capital goods in terms of Rule 57Q. 3. Being aggrieved the appellant preferred appeal before ....

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....7Q, components, parts and accessories are eligible as per definition in Rule 57Q. The same being used with the boiler which is admittedly plant. The ld. Commissioner have erred in disallowing the same. So far as supporting structures are concerned he relies on the ruling of this Tribunal in the case of Shakumbari Sugar & Allied Indus. Ltd versus CCE, Meerut I 2012 (283) ELT 216 wherein the dispute....

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.... goods, an item need not have direct nexus with the final product being produced. The ruling of the larger was upheld by the Apex Court reported at 2001 (132) ELT 3 SC. Accordingly, the Tribunal held that prior to 16.3.95, the terms plant which is defined as capital goods, hence, includes the MS angles, Channels, Sections, et cetera being components of such supporting structures would also be cove....