2016 (12) TMI 274

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....esent case covers the period October, 2008 to April, 2009 during which the appellant availed cenvat credit on various structural materials such as angles, channels, beams, etc. as well as welding electrodes. The Department during audit found that the appellant was using the structural items in the erection and maintenance of support structure of the capital goods such as induction furnace, power plant, etc. in the manufacturing plant for sponge iron. Input such as oxygen gas, welding electrodes, etc/ were used for repair and maintenance purpose. The credit was sought to be denied by issue of Show Cause Notice dated 28.10.2009. The original authority vide its order dated 28.09.2010 confirmed the duty demand to the extent of Rs. 10,41,143/-. ....

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.... Singhal Enterprises Vs. CCE, Raipur (supra) held as under:- "13. Now we turn to the question, whether credit is admissible on various structural steel items, such as, MS Angles, Sections, Channels, TMT Bar etc., which have been used by the appellants in the fabrication of support structures on which various capital goods are placed? The same stands denied by the lower authority. The learned DR has sought disallowance of the same by citing the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term Input w.e.f. 07.07.2009. It has further been pleaded that the Cenvat Credi....