2019 (1) TMI 367

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....ulk loading machine for cement loaded in trucks failing under CETH ch. 84,85 or 90 2 MS Angles 6140 Used in mechanical fabrication and erection work Used in Pre Heater Passenger lift falling under the CETH ch. 84,85 or 90. 3 HR Plate, HR Sheet 28605 Used in mechanical fabrication and erection work Used in Pre Heater Passenger lift falling under the CETH ch. 84,85 or 90. 4 HR Plate 10600 Used in mechanical fabrication and erection work Used in Cement Storage Silo 5 HR Plate 6942 Used in mechanical fabrication and erection work Used for preparation of Clinker Chute 6 HR Sheet 8211 Used in mechanical fabrication and erection work Used for Belt Conveyor, covering system.....

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....uary, to December, 2011 invoking the extended period of limitation it was found that the appellant have taken Cenvat Credit of various items of iron and steel totalling to Rs. 23,85,015/- which seemed to be not available under Rule 2 (a) of CCR- 'definition of capital goods'. It was further alleged that these facts came in the knowledge to the Department during the audit otherwise the same would have gone unnoticed and accordingly extended period is invocable arising suppression on the part of the appellant. The show cause notice was adjudicated on contest and a reduced amount of Rs. 11,84,876/- was confirmed allowing the credit for Rs. 4,66,122/- and drop the demand for Rs. 7,37,017/- along with interest and equal amount of penalty. Being ....

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....'ble Gujarat High Court in Mundra Ports and Special Economic Zone Ltd V/s Commissioner 2015 (39) STR 726 (Guj.) & Thiru Arooran Sugars V/s CESTAT, Chennai reported in 2017 (355) ELT 373 (Mad.) It was held that Section 37 of the Central Excise Act is a rule making power. Section 37 (2) xiv (a) provides for the credit of duty paid or deemed to have been paid on the goods used in or in relation to the manufacture of excisable goods. It was further held that there is no concept of excluding capital goods and components of capital goods on the ground of being embedded to earth. It has also been held that item like angles, joist, beams, bars etc which go into fabrication of such structures in the plant are to be treated as inputs used in fabricat....