2017 (9) TMI 1369

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.... This appeal has been filed by Jai Mahesh Sugar 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 ....

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....he Hon'ble High Court of Chhattisgarh. Ld. 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....

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....of another article made out of it. such an article may 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 fa....

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....be noted that there is a separate entry for components, spares and 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 ....