2018 (8) TMI 557

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....esent case is that whether the appellant is entitled for CENVAT Credit in respect of inputs namely, Cement, angles, channels, Centrally Twisted Deform bar (CTD), Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or lying of foundation or making of structures for support of capital goods etc used for providing outward service of Erection, Commissi....

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.... the credit is admissible. 3. Sh. SK Shukla Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of impugned order. He further submits that the goods namely Cement, MS Channels, TMT Bars & Road etc which are not covered under definition of "Inputs" as per the amended Notification No. 16/2009-CE (NT) 07.07.09. He submits that as per Hon'ble High Court Judgment in the ....

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.... Credit Rules, 2004 (hereinafter referred to as the said rules), in rule 2, in clause (k), in Explanation 2, after the words "factory of the manufacturer", the following shall be inserted, namely:- "but shall not include cement, angles, channels, Centrally Twisted Deform bar(CTD) or Thermo Mechanically Treated bar(TMT) and other items used for construction of factory shed, building or laying of ....