2017 (1) TMI 920

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....d against the order in appeal dated 3.8.2010 passed by the Commissioner (Appeals), Jaipur. 2. The brief facts of the case are that the appellant is engaged in manufacture of TMT bars (i.e. rolled steel products) falling under Chapter 72 of the First Schedule to the Central Excise Tariff Act, 1985. During the period from December, 2006 to November 2007, appellant took Cenvat credit in respect of c....

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....items cease to qualify as inputs used in fabrication of supporting structure of capital goods, in terms of Explanation 2 to Rule 2(k) of the Cenvat Credit Rules, 2004 as well as does not qualify as capital goods, defined under Rule 2(a)(A) of the Credit Rules. The said view entertained by the department was endorsed by both the lower authorities by relying on the Larger Bench decision of the Hon'b....

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....9-CESTAT-DEL; (ii) Singhal Enterprises Pvt. Ltd. Vs. CCE, Raipur - 2016- TIOL-2451-CESTAT-DEL; (iii) Lafarge India Pvt. Ltd. Vs. CCE, Raipur - 2016-TIOL- 2875-CESTAT-DEL; (iv) Dalmia Bharat Sugar & Industries Ltd. Vs. CCE, New Delhi - Final Order No. 55755/2016 dated 6.12.2016. 5. The ld. DR on the other hand, supported the impugned order. He relied upon the Hon'ble Allahabad High Court judgem....