2015 (9) TMI 1485

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.... credit of central excise duty paid on inputs and capital goods, used in or in relation to manufacture of final products within the factory. During the period April, 2004 to March, 2008 and May 2008 to October, 2008, the respondent had taken credits amounting to Rs. 37,83,963/- and Rs. 67,387/- respectively on MS angle, channel, joist, HR coil, chequered plates and flat, etc. considering the same as inputs. Taking of CENVAT credit was also denied by the Central Excise Department on the ground that the disputed items are neither covered under the definition of capital goods or inputs. The Show Cause Notices issued in this regard culminated in the adjudication order dated 05.02.2010, wherein the CENVAT credit of the above mentioned amounts we....

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....d in Supporting structures of various Capita/ Goods such as Kiln, Cooler, ABC (Rotary Kiln) Coal ground Hopper, Crusher and Screening Machinery etc. which were ultimately used for carrying the manufacturing activities of the appellant. It is also fact known and accepted that structural items such as Angles Channels plates etc. are always required to make machines junctions smooth and without their help it is very difficult for any machines to run smoothly giving the desired production or result and thus these items are always linked with machinery used in the production of final products. Once it IS established that these items are essential for production, smooth running, greater efficiency and better result becoming an essential supplemen....