2016 (10) TMI 824

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.... of capital goods under Rule 2(a) and 2(k) of the Cenvat Credit Rules, 2004. (ii) Commissioner (Appeals) in the impugned order has not found that the MS plates had not been used by the appellant for construction of factory shed, building or laying of foundation or making of structures for support of capital goods. (iii) The Commissioner (Appeals) observed that the appellant has claimed to have used the MS plates for repair and maintenance of chimney of Dusting system of RMP Hopper, Coal circuit, Kiln at Sponge Iron Division and Boiler Duct at Power Plant and upheld the order of lower authority denying the Cenvat credit of Rs. 1,01,396/- on the ground that the appellant failed to produce the relevant supporting documents. In this behalf,....

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.... or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose used in the factory of production; (ii) All goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output services; Explanation 1.  The light diesel oil, high speed diesel oil or Motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever. Explanation 2.  Inputs include goods used in the manufacture of capital goods, which are further used in the factory of the manufacturer;" 5.1 Further, Rule 2(a) of Cenvat Credit Rules defining capital goods is given below:- "Rule 2(a)  Cap....