TaxTMI 
TaxTMI 
2018 (7) TMI 1199
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.... and 2007-08. 2. The brief facts are that the appellant is engaged in manufacture of V.P. Sugar and Molasses. During the period 2006-07 appellant installed a new sugar plant and thus installed various new machinery like boiler, Milling Tandom (sugarcane crusher), Fabric, Centrifugal Machine etc. For installation of the sugar mill machinery the appellant also received various items as mentioned hereinabove being in the nature of components and accessories of capital goods as also required for supporting structures for installing the capital goods. Appellant accordingly took credit on the aforementioned items amounting to Rs. 41,18,310/- in their RG-23-C Part-II register. During the course of audit in November, 2008 the said credit on being ....
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....odification of their existing plant and machinery. It was further alleged that most of the invoices pertain to the year 2006-07 wherein invoices have been issued by M/s Walchand Industries Ltd., Pune for different structures made by them in assessees factory premises and further alleging that the appellant did not provide the details, use of subject items on which they have re-credited the Cenvat credit as input in their monthly return. Further penalty was also proposed. 4. The SCN was adjudicated on contest and vide Order-in-Original dated 12/11/2010 the proposed disallowance of Cenvat credit was confirmed along with interest and further equal amount of penalty was imposed. Being aggrieved the appellant had filed appeal before learned Com....
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.... respect of reference by the trade seeking clarification regarding classification of structural part/components of boiler and admissibility of Cenvat credit on these parts/components to the buyers of the boilers. It was clarified that those structural components which are to be used essentially as a part of boiler system would be classifiable as parts of boiler only under chapter Heading 8202 of the Tariff. It was further clarified that since the structural components are nothing but parts and accessories of the boiler, they would be covered by the definition of inputs under Rule 2(k)(iii) of Cenvat Credit Rules, 2004 (that is all goods for generation of electricity & steam). Further clarifying that these structural components shall not be ....
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.... for milling tandom, supporting structures for header for the centrifugal machine, condensation storage tank for boiler, FW and DWS tank structure for boiler, structure for stabilizer, condensate water storage tank, tower for main Bagasse carrier. Further, I find that wherever the MS, channels are occurring in some of the invoices they are fabricated material and not simple MS channels. Similarly, fixture holder is a component of the boiler juice tank, is allowable under clause (VII) of Rule 2(a)(A) of CCR, 2004, structure grading is also made for the boiler. Thus, I find all the items in question are components and accessories of capital goods which shall qualify as capital goods. Even otherwise if any item otherwise qualifies as an input ....