2018 (4) TMI 1148

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....idharan, AC (AR) for the Respondent Per Bench The appellants are engaged in the manufacture of clinker and cement and are availing the facility of CENVAT credit on inputs and capital goods. The appellant established a new cement plant in Ariyalur and in connection with erection of the plant involving construction of building, laying foundation for installation of cement manufacturing plant, fabr....

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....on system, coal mill, kiln, clinker etc. and also for various other capital goods and support structures for such capital goods. The jurisdictional High Court in the case of India Cements Vs. Commissioner of Central Excise - 2015 (321) ELT 209 (Mad.) held that the credit availed on MS items are eligible if they are used for support structures of capital goods and also basing upon the use and funct....

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....Heard both sides. 5. The period involved in the above appeal is from December 2007 to October 2008 and November 2008 to October 2009. The definition of "input" has undergone an amendment with effect from 7.7.2009. The Hon'ble High Court of Gujarat in the case of Mundra Ports & Special Economic Zone Ltd. Vs. Commissioner of Central Excise - 2015 (39) STR 726 (Guj.) had analyzed the amendment broug....