2017 (5) TMI 451

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....R [Order per: Sulekha Beevi, C.S.] 1. The above appeals involve the very same issue and are heard together and disposed by this common order. 2. The appellants are engaged in manufacture of bulk drugs and were availing the facility of CENVAT credit on duty paid inputs and capital goods. During the period from August 2006 to March 2009 it was noticed by the department that appellants have availe....

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.... penalty. Hence these appeals. 3. On behalf of the appellant, Senior General Manager Sh. B.R.K. Verma reiterated the grounds of appeal. He submitted that the period involved is August 2006 to March 2009 which is prior to 07.07.2009 on which date the restriction for use of MS items was introduced by amendment to the definition of inputs. He submitted that the subject items were used for supporting....

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....nge Iron Pvt Ltd., Final Order No.21072/2015 dated 01.05.2015, Covalent Laboratories Pvt Ltd., Vs CCE, Hyd-I Final Order No.A/30280/2016 dated 29.04.2016. 4. The Ld. AR Sh. Arun Kumar reiterated the findings in the impugned order. He submitted that the MS items when used for structural supports which are embedded to the earth become immovable property and therefore the authorities below have righ....

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.... in the case of Vandana Global Ltd., (supra) and taking the view that when the supporting structures are fixed to the earth, they become immovable property and therefore are not eligible for credit. The said issue has been analysed by the Tribunal in the judgments relied upon by the appellant. Following the same, I hold that the disallowance of credit is unjustified. Further, the appellants have d....