2017 (3) TMI 593

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....l authority confirmed an amount of Rs. 19,99,454/- along with interest and imposed equal amount of penalty. In appeal, the Commissioner (appeals) upheld the same. Hence this appeal. 2. The appellant is engaged in the manufacture of Sugar Molasses, Ethanol, Rectified Spirit and Fuel Oil falling under Chapter sub heading No.17011190, 17031000, 22072000, 22072000 and 38249090 of the Central Excise Tariff Act, 1985, respectively. 3. The appellant availed CENVAT credit of duty paid on MS Beams, Angles, MS Plates etc., (hereinafter referred to as 'MS Items') under the category of inputs during the period June, 2007 to December, 2007 and during the period March, 2009 and used the same for fabrication of 7500 MT capacity Molasses Storage Tank....

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....input credit on MS items during the period from 2007 to December, 2007 and during March, 2009 and the definition input at that relevant point of time reads as under: Rule 2(k) 'input' means- i) Ail goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether 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 relation to manufacture of final products or for any other purpo....