2016 (8) TMI 535

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Asstt.Commr. (A.R.) ORDER PER MR. 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... so far as items like, steel supporting structure, 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 agg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppellant states that under clause (b) of Rule 57Q, 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, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bench held that under the definition of capital 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 o....