2019 (1) TMI 815

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....period, the appellant had availed CENVAT Credit on the goods namely, M.S. Angles, Bars, Sheets, Beams etc., considering as 'inputs'. Further, the appellant also availed CENVAT Credit on M.S. Beams for erecting electric poles for transmission of electricity to outside the factory premises. Taking of CENVAT Credit by the appellant on the disputed goods were objected to by the department on the ground that those goods are not conforming to the definition of 'input', contained in Rule 2 (kl) of the Cenvat Credit Rules, 2004. The show-cause notice issued in this regard was adjudicated vide order dated 30.10.2015, wherein CENVAT Credit amounting to Rs. 4,19,762/- was denied and the appellant was directed to pay interest at appropriate rat....

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....y. In respect of M.S. Beams, he submits that the poles erected by the appellant were used for generation of electricity and the generated electricity is capitvely used in the manufacture of dutiable final product. Thus, he submits that the disputed goods are conforming to the definition of input provided in Rule 2(k) of the rules for the purpose of availment of Cenvat benefit. 3. On the other hand, learned D.R. appearing for Revenue reiterates the findings recorded in the impugned order. 4. Heard both sides and perused the case records. 5. On perusal of the adjudication order dated 30.10.2015, I find that vide paragraph 6 therein the adjudicating authority has recorded the submissions made by the appellant pursuant to the show cause noti....