2017 (12) TMI 428

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..... 2. The facts of the case are that the appellant is manufacturer of sugar and molasses and they have procured items like MS sheets, plates, joist, angles, channels etc. which were used for manufacture/installation of molasses tanks/boilers. The Adjudicating Authority denied the Cenvat Credit to the appellant on the premise that Cenvat Credit is not admissible on these items as these are neither capital goods nor inputs, therefore, Cenvat Credit is not entitled. Aggrieved by the said order the appellant is in appeal against the impugned order. 3. Learned Counsel for the appellant submits that the appellant has procured these steel items which have been used for making/fabrication of structural supports of various machinery, namely, ca....

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....ti Airtel Ltd. reported at 2014-TIOL-1452-HC-MUM-ST. 5. Heard the parties. 6. The facts in this case are that steel items were used by the appellants for fabrication of cane carrier, juice clarifier house, molasses storage tanks, evaporator, Pan station machine, sugar grinder etc. all these items are the capital goods of sugar factory. These facts are not in dispute. The facts of the ruling in Vandana Global Ltd. (LB-Tri.) are not applicable to the facts of present case as in that case, the supporting structurals which are embedded to earth were held as immovable assets and not entitled to take Cenvat Credit. In this case, the structurals are components and accessories of capital goods. Further in the case of Saraswati Sugar Mills (su....