2015 (11) TMI 1732

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Technical) Ms. Neha Garg, DR for the appellant. Shri Sukriti Das, Advocate for the respondent. JUDGEMENT Per: B. Ravichandran This appeal by the Revenue is against order dated 31.1.2007 of Commissioner (Appeals), Raipur. The respondent is engaged in the manufacture of cement and clinker liable to central excise duty. They were availing cenvat credit on various structural products of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... dust collector chutes, coal crusher, conveyor system coal hopper etc. 3. The structural items become immovable and loss the identity of being excisable goods. Hence, these items are not excisable capital goods. Accordingly, the Revenue contended that the respondent was not eligible for the credit on these iron and steel items. 4. Ld. AR, Ms. Neha Garg submitted that the respondent are not e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t and referred to at Para 4 (i) Supra, the appellant have used the inputs for manufacture of capital goods including captive Thermal Power Plant, which were in turn used in the factory for the manufacture of dutiable final products within the definition of capital goods under Rule 2 of Cenvat Credit Rules, 2002. On the analogy that such capital goods including parts thereof (collectively referred ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uld fall within the ambit of capital goods. Further, reference can be made to Honble Apex Courts decisions in Jayaswal Neco Ltd. 2015 (319) ELT 247 (S.C.) and Vikram Cement 2006 (197) ELT 145 S.C. Various decisions of Hon'ble High Courts and Tribunal followed similar reasoning to uphold the eligibility of assesses for cenvat in such situations. (Associated Cement Co. Ltd. 2015 (317) ELT 44 (Chatti....