2017 (2) TMI 877

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....or fabrication of girders and denied the Cenvat credit with regard to columns holding the same to be used as support structures for the factory shed as well as the EOT cranes and thereby denying the Cenvat credit on the same. 2. Briefly the facts of the present case are that the appellant is a manufacturer of pig iron alloy and non-alloy steels and has been taking Cenvat credit on capital goods, inputs and input services. The Dy. Commissioner of Central Excise, Bellary issued a show cause notice dated 13-12-2011 based on the internal audit report dated 12-7-2011 alleging that the assessee has taken credit of Rs. 3,87,961/- on HR coils, HR sheets, plates, beams, etc., used as columns for erection of EOT crane during the year 2010-201....

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....al. 3. The learned counsel for the appellant submitted that the findings of the learned Commissioner denying the Cenvat Credit on HR coils, HR plates, beams used for fabrication of columns for the EOT crane is wrong and illegal. Learned counsel for the appellant also showed me the photographs of the EOT crane and its mounting shows that the crane is mounted on girders/rails for lateral or horizontal movement. He also submitted that without the vertical members, the EOT crane cannot be mounted and operated at the required height for handling of goods. The vertical members are essential for facilitating horizontal movement of the crane and are in the nature of components and accessories of the EOT crane. He also submitted that the fin....