2018 (11) TMI 727

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....ell as various Steel structurals which were used for the purpose of fabricating foundation structures for installation of capital goods in their factory. The assessee has challenged such denial of Cenvat Credit. 2. Appeal No. E/01/2008 is against the Order in Appeal No. 15/BII/ 2007 dated 21/09/2007. In this order, the Lower Appellate Authority allowed the benefit of Cenvat Credit on similar items. Revenue is in appeal against such findings. Both the appeals, being on the same subject, are taken up for disposal through this common order. 3. With the above background, we heard Shri K. Kurmi and Shri Rajesh Sharma, Advocates appearing for the assessee. It was submitted that the Cenvat Credit on cement as well as various structural items....

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....nning & Weaving Mills (supra), the Hon'ble Madras High Court in the case of India Cements Ltd., reported in 2012 (285) E.L.T. 341 (Mad.), 2014 (305) E.L.T. 558 (Mad.), 2014 (310) E.L.T. 636 (Mad.) and 2015 (321) E.L.T. 209 (Mad.) has extended the Modvat benefit on Cement and steel items, considering the same as 'capital goods' under Rule 57Q of the erstwhile Central Excise Rules, 1944. Since, said rule is pari materia with the present Rule 2(a) of the CCR, 2004, the disputed goods, in the present case, should be considered as 'capital goods' for the purpose of the Cenvat benefit. 9.On perusal of definition of 'input' extracted above, it would reveal that all the goods (excepting light diesel oil/high speed diesel oil and motor spirit) ar....