2019 (3) TMI 1042

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....es, etc. and the appellants were not entitled to avail the said credit. It was argued that Commr.(A) has relied on Chartered Engineer's certificate on the hold that the said material is used for manufacturing of storage tank, steeping vat and, thus, credit is available. It was argued that said storage tanks, steeping vat, piping racks, vessels manufactured by using the said material at site. It has been argued that since these products i.e. vessels/vats, etc. are come into existence fixed to ground, then in terms of 37/B order no. 58/2002-CX dated 15/01/2002, it does not amount to manufacture and the said vessels, vats, etc. cannot be considered as goods. It has been argued that these goods manufactured at site are also exempted as per noti....

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....urther, Explanation to Rule 2(k) of the CENVAT Credit Rule, 2004 stipulated that "Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer; but shall not include cement, angles, channels, Centrally Twisted construction of factory shed, building or laying of foundation or making of structures for support of capital goods." Thus, it is clear that the goods are mentioned above are excluded from the definition of input. As such it appears that the said goods are neither covered under the definition of "capital goods" nor "inputs" and as such it appears that the CENVAT Credit is not admissible on the same. Relying on the above definition, the Commissioner (A) has observed as follow....