2017 (1) TMI 920

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....V. Padmanabhan : The appeal is directed 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, a....

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....n immovable property. Therefore, the steel 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 relyin....

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....d Power Pvt. Ltd. Vs. CCE, Raipur - 2016-TIOL-2389-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 orde....