TaxTMI 
TaxTMI 
2019 (1) TMI 496
X X X X Extracts X X X X
X X X X Extracts X X X X
....arious items such as welding machine, supporting structure constructed for various items and staging falling under chapter heading 84 of the schedule to the Central Excise Tariff Act, 1985. It was put to show-cause vide notice dated 23.05.2014. Upon its reply matter was adjudicated and the duty demand along with interest and penalty of equivalent amount were confirmed by the first appellate authority vide his order dated 31.03.2015 justifying invocation of extended period. Appellant challenged the order before the Commissioner (Appeals), who modified the finding of the adjudicating authority holding purchase of welding machine as eligible for cenvat credit and reducing the demand to `95,999/- by way of confirming the adjudication order in r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tructures of machinery, the same are required for proper effective and smooth functioning of the machinery by keeping the same at a particular position at a particular height and the same cannot be kept hanging in mid air and hence the said supporting structure passed the user test laid down by the Hon'ble Supreme Court in the case of Rajasthan Spinning & Weaving Mills 2010 (255) ELT 481 for which credit is admissible to the appellant even on the structural material. He pointed out that show-cause notice does not reveal allegation of suppression of fact etc. that would facilitate invocation of extended period of limitation and therefore the order passed by the Commissioner (Appeals) is erroneous to the extent of inadmissible credits alo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t as above, and in view of settled position of law, such classification cannot be questioned at the receivers end, besides the fact that it is beyond the scope of this single bench to scrutinise the same and beyond the scope of the Commissioner (Appeals) to divert from the bounds of the show-cause notice. 6. Coming to the position of law in respect of staging of equipment/erection of supporting structure, its evolution at different stage is not to be discussed at this juncture in view of the finding of the Larger Bench of the Tribunal made in respect of Mangalam Cement Ltd. 2018 (3) TMI 1547 (Tri- LB) wherein it has been held that cement and steel items used for fabrication of support structure for smooth erection of machines to be conside....