2017 (3) TMI 1130

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....een denied on the ground that the said disputed goods are not confirming to the definition of either inputs or capital goods for the purpose taking Cenvat credit. 2. The learned Advocate appearing for the appellant submitted that the disputed goods were used for the manufacture of different machinery, equipment and other accessories for the appellant's induction furnace, continuing casting machine and in the power plant upto 04/10/2008. He also produced the Chartered Engineer certificate, showing the details of disputed steel items consumed for erection/manufacture of different machines installed within the factory premise. The learned Advocate has also placed reliance on the following judicial pronouncements to state that the appellant is....

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....f the Chartered Engineer certificate produced by the appellant, specifying the reason that the same was issued to meet the requirement of the appellant. 6. The definition of input contained in Rule 2 (k) of the Cenvat Credit Rules, 2004 is broad enough to take within its ambit, the goods excepting the few namely, diesel oil, high speed diesel oil and motor spirit, used in or in relation to manufacture of the final product. Explanation 2 appended to the said definition provides that input include goods used in the manufacture of capital goods, which are further used in the factory of the manufacturer. On perusal of the Chartered Engineer certificate dated 22/10/2008, we find that the details of steel consumed in fabrication/erection of mach....