TaxTMI 
TaxTMI 
2017 (6) TMI 367
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....d into contracts with M/s. Thyssenkrupp Industries India Pvt. Ltd., in connection with putting up a boiler in their premises for manufacturing process. M/s. Thyssenkrupp Industries India Pvt. Ltd. undertook both supply of boiler as well as erection of the said boiler in the premises of M/s. Monnet. The boiler emerged out of essentially two sets of items. One set of items were manufactured and supplied by M/s. Thyssenkrupp Industries India Pvt. Ltd. from their unit located at Pune. These items were duty paid, classified as components of boiler under CETH 8402. Another set of items were fabricated / made at site of M/s. Monnet by M/s. Thyssenkrupp Industries India Pvt. Ltd. These items also suffered duty under the same tariff heading. The dis....
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.... second appellant M/s. Thyssenkrupp Industries India Pvt. Ltd. in terms of Rule 26 (2) (ii) of the Central Excise Rules, 2002. Ld. Counsels appearing on behalf of both the appellants, mainly submitted on the following lines. M/s. Thyssenkrupp Industries India Pvt. Ltd. entered into agreements with M/s. Monnet for sale and erection and installation of boiler parts at Raigarh. There are two agreements. One is for supply of equipments for CFBC boiler fitted with ducts for steam and water pipes alongwith support and spares. The second agreement is for unloading handling and further erection and commissioning of the supplied machinery. 3. It is the contention of the ld. Counsels that the various steel items which are fabricated at site are....
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....d under CETH 8402. 5. The ld. A.R. further stated that the case laws relied upon by the appellant are dealing with the period before the exclusion was introduced under Rule 2 (K) of Cenvat Credit Rules, to the effect that supporting structures are not eligible for credit. She further emphasized that when the statutory provision is clear to exclude certain items of steel fabrications the denial of credit cannot be questioned. It is also stated that the original authority did not deny credit on identified parts of boilers. The denial was only with reference to support structures for such boilers. 6. We have heard both the sides and perused appeal records. First of all, we note that the original authority denied cenvat credit on all item....
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....spat Ltd. by way of erection. Various parts which constituted the full boiler were classified and cleared by M/s. Cethar Vessels Pvt. Ltd. under chapter 8402. This obviously included the parts which were fabricated and used as supporting structures. Hon'ble Supreme Court in the case of Swetha Engineering Ltd. (Supra) have examined the classification of supporting structures for boiler. The Hon'ble Apex Court has held as follows: "4. Issue arose as to whether the steel fabricated structures manufactured by the assessee in its factory and subsequently cleared in unassembled condition to the customer's site and erected there would merit classification as parts of boilers under chapter sub-heading 8402.90 of the Central Excise Tariff A....
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....ly classifying the parts of the boilers under Chapter sub-heading 8402.90 of the Central Excise Tariff Act, 1985. 8. In view of the foregoing, this appeal is allowed by setting aside the impugned order passed by the CESTAT as also the order of the Commissioner (Appeals). There shall, however, be no order as to costs." 11. In the Tribunal's decision in the case of M/s. Singhal Enterprises Pvt. Ltd. (Supra) it has been held that the Cenvat Credit is allowable in respect of various structural items which are used for making supporting structures for capital goods." 7. As noted by the Tribunal in the above said order the Hon'ble Supreme Court in the case of Sweta Engineering Ltd. - 2016 (235) E.L.T. 193 (S.C.) examined the ....