TaxTMI 
TaxTMI 
2016 (4) TMI 1219
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....vat Credit for Rs. 8,16,996/- availed on items being steel castings, bronze ingots, HR Plates, Shapes & Sections, Billets, Round, I & S Bars, Sq. Tools, asbestos sheet etc. falling under Chapter 72, 68 etc. 2. The SCN dated 03.07.2013 was issued invoking extended period of limitation for the period March, 2011 to March 2013, as it appeared to Revenue, pursuant to audit, that appellant has availed Cenvat Credit on items being steel castings, bronze ingots etc. as capital goods and the said items were neither covered under the definition of capital goods nor input under CCR, 2004. Accordingly, SCN proposed to disallow Cenvat Credit of Rs. 8,16,996/- with interest, further proposing to levy penalty. The SCN was adjudicated vide the O-I-O da....
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....er, which is without date and does not mention the date of visit to the factory, is not reliable. 3. Being aggrieved, the appellant preferred appeal before Ld. Commissioner (Appeals), who vide the impugned order was pleased to upheld the order in original on the items like steel castings, bronze ingots, billets, rounds, Sq. Tools etc. He further upheld the demand with respect to items like Shape and Sections, H.R. Plates and I & S Bars. However, he was pleased to set-aside the demand of Cenvat Credit availed on items like Shapes and Sections, H.R. Plates, I & S Bars for the period March, 2011 to May, 2012 being barred by limitation period of one year. So far penalty under Rule 15 of CCR is concerned, the same was reduced to Rs. 10,000/-.....
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....e Capital goods or inputs of the Capital goods and the said goods appeared to have been used for construction of factory shed or used for making of structure for support of capital goods. The adjudicating authority has also stated that such items are of general nature unless it is specifically shown that such items are being used as components, spares or accessories." "I have noticed that the appellant have stated that metal rolling mills and parts thereof are classifiable under Chapter 8455 of CETA, but there was no specific nature of part thereof and so long as it proved that such items were used in manufacture/fabrication of parts of metal rolling, the credit can not be denied. The appellant have enclosed the Chartered Engineers certi....
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.... to protect the crucible coils from getting damaged by the molten metal's, was allowed. Similarly in the case under consideration, the items seems to have been used as such or fabricated/modified to be used as the parts or components of the metal, rolling mil, which comprises of (i) Raw material Processing and Heating Section (ii) Steel Rolling Mill Section (iii) Finishing and Cutting Section. Therefore, use of such items as such or after modification/fabrication as parts in the aforementioned sections, has to be construed as their use as parts/components of metal rolling mill. The Chartered Engineer's certificate submitted by the appellant, has also certified the use of such items as part/components or in fabrication of the part....