2019 (1) TMI 617

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....re of sponge iron falling under Chapter 73 of the CETA, 1985. During the verification of the records of the appellant, it was noticed that the appellant has wrongly availed CENVAT credit on MS plates, HR sheets, angles, channels, beams, joists and MS flats falling under Chapter 72 were used as inputs for fabrication of bunkers. The bunkers are not considered as capital goods since the same are embedded to the earth and are immovable and non-excisable. Therefore, the subject goods are not covered under inputs in terms of Rule 2(k) of CENVAT Credit Rules, 2004 (CCR). The bunkers are also not capital goods as they are covered neither under Rule 2(a)(A) nor under 2(a)(A)(ii) to (vii) of CCR. Therefore, a show-cause notice dated 11.1.2008 was is....

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....credit on the ground that the appellant has failed to produce any material evidence or certificate. In support of this submission, he relied upon the following decisions: • Metrochem Industries LTd. vs. CCE, Vadodar-I: 2013 (292) ELT 578 (Tri.-Ahmd.) • Global Energy Food Industries vs. CCE, Ahmedabad: 2014 (300) ELT 298 (Tri.-Ahmd.) • Unioson Metal Ltd. vs. CCE, Ahmedabad: 2010 (253) ELT 618 (Tri.-Ahmd.) • HPCL vs. CCE, Mumbai: 2011 (269) ELT 422 (Tri.-Mum.) • India Cements Ltd. vs. CCE, Trichy: 2013 (296) ELT 513 (Tri.-Chennai) • Bharat Aluminium Co. Ltd. vs. CCE, Raipur: 2008 (228) ELT 445 (Tri.-Del.) • Unitech Machines Ltd. vs. CCE, Meerut-I: 2015 ....