2019 (3) TMI 411

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....uperintendent (AR) for respondent ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant is engaged in the manufacture of Ready Mix Concrete, falling under Chapter 38 of the Central Excise Tariff Act, 1985. The appellant avails Cenvat Credit in respect of Central Excise duty paid on the inputs and capital goods and service tax on the input services. During the disputed per....

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....bmits the disputed plates are performing function of fixtures to mason manufacture products and blocks and thus, those plates are parts of mason and qualify as capital goods as per the definition provided in the Cenvat statute. He further submits that since plates are used within the factory of manufacturer, the same should also be considered as input for the purpose of Cenvat benefit. 3. On th....

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.... those disputed plates, it cannot be said that same are either components, spares or accessories of the mason of above specified chapters. Thus, disputed plates, in question, cannot be considered as capital goods. 6. The term "input" has been defined in Rule 2(k) of the Cenvat Credit Rules. The said definition clarifies that all goods used in the factory by the manufacturer of the final product....