TaxTMI 
TaxTMI 
2019 (1) TMI 1029
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.... have availed Credit under the category of "capital goods" on items such as Chemical Compounds, Paints and Thinner, Fan Ring, Fan Guard, Coloured Steel, Collecting Electrode, Fabricated Structure, Beams, Steel Wire Rope, Chain part thereof, Painted Grating, Aluminium Coil, Rolled Aluminium, Metal Bellows, Tool Bit and Rotating Arrangement Geared Unit which according to the Department was ineligible for Credit. The Show Cause Notice was issued proposing to disallow the Credit and to demand the same along with interest and for imposing penalties. After due process of law, the Original Authority disallowed the Credit and imposed penalties. Aggrieved, the appellant is now before the Tribunal. 3.1 On behalf of the appellant, Ld. Counsel Shri. M....
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....factory by the manufacturer of the final product; or (ii) any goods including accessories, cleared along with the final product, the value of which is included in the value of the final product and goods used for providing free warranty for final products; or (iii) all goods used for generation of electricity or steam for captive use; or (iv) all goods used for providing any output service; but excludes - (A) light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol; [(B) any goods used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provisio....
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....' and held Credit would be eligible if the items are necessary to make the capital goods functional and operational. The impugned items in the present appeal are Chemical Compounds, Paints and Thinner, Fan Ring, Fan Guard, Coloured Steel, Collecting Electrode, Fabricated Structure, Beams, Steel Wire Rope, Chain part thereof, Painted Grating, Aluminium Coil, Rolled Aluminium, Metal Bellows, Tool Bit and Rotating Arrangement Geared Unit. These items fall within the definition of "inputs" as per the extract of the definition which is reproduced above. 8. Further, it is submitted by the Ld. Counsel that for a different period, the Credit on the same items has been allowed by the Tribunal vide Final Order Nos. 40601-40607/2018 dated 07.03.2018.....