2017 (10) TMI 890

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....na SSK Ltd. against demand of reversal of cenvat credit taken on steel items used for structure to support capital goods. 2. None appeared for the appellant. From the grounds of appeal, it is seen that the appellant has essentially relied on the apex court judgement in Rajasthan Spg & Weaving Mills - 2010 (255) ELT 481 (SC) and the decision of the Tribunal in APP Mills Ltd. - 2011-TIOL-1378-CESTA....

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.... in that case are different. 6. I find that the appellants have used the steel items on which credit has been availed as supporting structure for the capital goods. On this very issue, the Hon'ble Apex Court in the case of Saraswati Sugar Mills (supra) has given its finding as under:- "19. It appears to us, in the light of the meaning of the expression 'component parts' that the iron and ste....

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....e below Rule 57Q of the Rules and, therefore, are not eligible for exemption under the notification. This issue requires to be answered with reference to Circular No.276/110/96-TRU, dated 2-12-1996 issued by the C.B.E.C. The relevant portion of the Circular is as under :- "3. The matter has been examined. With effect from 23-7-1996, capital goods eligible for credit under Rule 57Q have been spec....

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....s and accessories of the specified capital goods irrespective of their classification. 4. Accordingly, it is clarified that all parts, components, accessories, which are to be used with capital goods of clauses (a) to (c) of Explanation (1) of Rule 57Q and classifiable under any chapter heading are eligible for availment of Mod vat credit." 7. In view of the clear finding of the Hon'ble Ape....