2019 (1) TMI 1171

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....entral Excise Duty paid on various items as that of Cement, M.S. Plates, M.S. Channels etc. used for construction of factory shed, building or laying of foundation or making of structures for the support of capital goods as inputs. Department alleging the credit to have been wrongly availed, served the show cause notice No.1476 dated 10.06.2013 upon the appellant proposing that the credit of Rs. 25,00,843/- be disallowed to the appellant and be rather recovered alongwith the interest at the appropriate rate and the proportionate penalties. The said proposal was confirmed vide the Order-in-Original No.822 dated 08.04.2015. Being aggrieved, an appeal was preferred before Commissioner (Appeals), who vide Order in Appeal No.155 dated 20th March....

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....submitted that Commissioner (Appeals) has reasonably explained as to why he do not agree to the grounds taken by the appellant for explanation 2 to not to be applicable to the service provider. The case laws as relied upon by the appellant have clearly been distinguished. Therefore, there is no infirmity in the order. Appeal is accordingly prayed to be dismissed. 6. After hearing both the parties, it is foremost important to look into the definition of input as was existing since cenvat credit Rules, 2004 came into existence, as it got amended in the year 2009 and subsequently in the year 2011. The definition of inputs prior to 1-4-2011 as well as after 1-4-2011 is noticed as under : Prior to 1-4-2011. As per Rule 2(k) of Cenvat....

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....ng accessories, cleared along with the final product, input means 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 generating 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 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 provision of any taxable service specified in sub-clauses (zn), (zzl), (zzm), (zzo), (zzzh) and (zzzza)....