TaxTMI 
TaxTMI 
2008 (2) TMI 155
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....- in respect of MS plates, MS angles, MS channels, HR non-alloy steel plates and false flooring components for the period June, 2002 to July, 2003. The above items, barring the flooring components, were used in the fabrication of structural support to machinery such as boilers, turbines etc., falling under Chapter 84 of the Schedule to Central Excise Tariff Act. The flooring components were used i....
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....med under sub-clause (iii) of clause (b) of Rule 2. This claim was rejected by the authorities, who held that the supporting structures could not be considered as components, spares and accessories of any capital goods specified under sub-clause (i). The lower appellate authority relied on a final order of this Bench, wherein Cenvat credit was held to be inadmissible to MS plates falling under Hea....
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....the fabrication and erection of technological structure were recognised as inputs. In that case, the above items were used in the fabrication of structural support to machinery. The benefit of capital goods credit under Rule 57Q of the erstwhile Central Excise Rules, 1944 was extended to those items. In the present case, however, the question whether capital goods credit is admissible to similar i....
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....m 'input'. Explanation 2 says that "inputs include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer". MS angles, sheets, channels etc., were admittedly used in the manufacture of structural support to machinery. The machinery is admittedly classifiable under Chapter 84 of the Central Excise Tariff Schedule and, therefore, any accessory theret....