2016 (11) TMI 932

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....or the respondent. [Order per: Sulekha Beevi, C.S.] The appellant, inter alia, is engaged in the manufacture of paper and paper boards and are availing the facility of CENVAT credit of inputs, capital goods and input services. As part of their expansion of the factory at Sarapaka, the appellant received steel items like HR plates, base plates, MS channels, MS angles etc. and availed credit o....

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....were also used for fabrication of parting and maintenance platforms and that these platforms are of such nature that they can be dismantled, transported and reassembled at any other site. He adjudicating authority had allowed credit in respect and boiler whereas the credit in respect of cable manufacturer would be covered by the definition. He also relied upon the following decisions:- a. Shree....

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....ged the scope of the definition whereby it says that input means all goods used in the manufacture of final products. The Department does not have any evidence to establish that subject items were used for any other purpose other than that as explained by the appellant. Credit has sought to be denied for the reasons that these goods do not fall under the definition of capital goods/inputs. It has ....