2017 (9) TMI 1369

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....ugar Industries Ltd. against denial of cenvat credit on steel items used in fabrication work at factory for construction of shed/ construction for support of machinery. 2. Ld. Counsel for the appellant argued that they had procured the material during the year 2008-09 and 2009-10. However, the credit of same was availed during the months of April 2009 to December 2010. The appellant argued that t....

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....Counsel further argued that the extended period has been wrongly invoked in this case. 4. Ld. AR relied on the impugned order. He relied on the decision of the Hon'ble Apex Court in the case of Saraswati Sugar Mills - 2011 (270) ELT 465 (SC). He further pointed out that after amendment to the definition of input there is a specific exclusion of steel structural items used for supporting capit....

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....be described as a component of another article. Thus, structures in question do not 'satisfy description of components'. Therefore, in our opinion, the Tribunal was right in the view it took. ... 21. Now coming to the last contention canvassed by the learned counsel that the Tribunal is not correct in holding that the assessee failed to establish that the steel structures are components ....

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.... accessories and no reference has been made about their classification. As such, scope of this entry is not restricted only to the components, spares and accessories falling under Chapters 82, 84, 85 or 90 but covers all components, spares and accessories of the specified goods irrespective of their classification. The same was the position prior to amendment in Rule 57Q (i.e. prior to 23-7-1996) ....