2016 (12) TMI 530

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent penalty has also been imposed on the appellant. 1.1. The matter concerns with the admissibility of cenvat credit on structural steel items and welding electrodes. 1.2. The appellant has been represented by the ld. Advocate Ms. Shreya Dahiya and Sh. Yogesh Agarwal, ld. AR for the Revenue. 2. Ld. Advocate based on the appeal memorandum mainly submits as under: (i) The appellant has availed cenvat credit on various iron steel goods namely M.S. Angles, M.S. Channels, M.S. Joists, Plates, Beams. H.R. Coils. Etc. falling under Chapter 72 of the Central Excise Tariff Act considering the same as inputs used for manufacture/ fabrication of capital goods of Kiln (Rotary Furnace) and Power plant falling under Chapter 84 of the Ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....her directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within 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 service; 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e and the submissions of both the sides, it appears that subject matter is covered by Hon'ble Supreme Court decision in the case of CCE, Jaipur vs. Rajasthan Spinning & Weaving Mills Ltd. -2010 (255) ELT 481 (SC) wherein the Hon'ble Apex Court refers to the user test evolved by Hon'ble Supreme Court in the case of CCE, Coimbatore vs. Jawahar Mills - 2002 TIOL-87 SC CX. The Hon'ble Supreme Court in the case of Rajasthan Spinning & Weaving Mills (supra) in this regard observes as under: "12. Inter alia observing that capital goods cab be machines, machinery, plant, equipment, apparatus, tools or appliances if any of these goods is used for producing or processing of any goods or for bringing about any change in the substance for the ....