2017 (8) TMI 260

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.... fabrication of machineries and structures as supported by Chief Engineers' Certificate, copy annexed to the Appeal paper book. Alleging that these items do not fall under the definition of capital goods, SCN was issued to them for recovery of credit of Rs. 23,84,822/- for the period from March 2007 to October 2011 by issuing a notice dated 25.11.2011. On adjudication, the demand was confirmed alongwith interest and equal amount of penalty. On appeal, the Ld. Commissioner (Appeals) upheld the order of the Adjudicating Authority and rejected their appeal. Hence, the present appeal. 3. The Ld. Advocate Shri N. K. Oza for the appellant submits that on these items used for the fabrication of machineries and supporting structures of the capital....

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....les, Sections, Channels, TMT Bar, etc., which have been used by the appellants in the fabrication of support structures on which various capital goods are placed? The same stands denied by the lower authority. The learned DR has sought disallowance of the same by citing the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term "Input" w.e.f. 7-7-2009. It has further been pleaded that the Cenvat credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra). 14. The Larger Bench decision in Va....