TaxTMI 
TaxTMI 
2020 (7) TMI 115
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....ts falling under Chapter heading 72 of the First schedule to the Central Excise Tariff Act, 1985. They have installed an integrated steel plant along with auxiliary units for manufacture of the aforesaid goods. During the period April 2006 to September 2008, the appellant availed CENVAT Credit of various items viz; M.S. angles, channels, plates, defective plates, M.S. Rounds/Rods, Chequered coil, Liquid Oxygen/Oxygen Gas, Paints, pipes & tubes of steel, spare for control valve Aluminium sheet, Casting materials, Coupling, HR coil/plate, joist, cement etc. which were used in their factory for fabrication of support structures and installation of the machinery. Revenue was of the opinion that the supporting structures, having been permanently....
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....n the show cause notices, it was proposed to disallow the CENVAT Credit availed by the appellant and recover the same. It was also proposed to impose penalties upon the appellant. 5. After following due process, the adjudicating authority has allowed the CENVAT Credit of Rs. 1,30,54,502/- on goods used as inputs but he disallowed CENVAT Credit of Rs. 6,05,46,581/- and appropriated the amount of Rs. 61,77,637/- already reversed by the appellant towards his amount. He further demanded interest on the entire amount of CENVAT Credit which disallowed and ordered its recovery under Rule 14 of CCR 2004, read with Section 11AB of Central Excise Act, 1944. He also imposed a penalty equal to the amount of CENVAT Credit disallowed under Rule 15 of CC....
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....ent Hon'ble High Courts have decided that CENVAT Credit is admissible on the steel and cement used in installation of the capital goods. Therefore, their appeal may be allowed. 8. Ld. DR supports the impugned order. 9. We have considered the arguments on both sides and perused the records. The short point to be decided is whether various items of steel such as M.S. Angles, Channels, Plates etc. used by the appellant in installation of the machinery are eligible for CENVAT Credit or otherwise. The Revenue's argument was that since the Steel and Cement etc. are embedded to the earth at the time of installation, they ceased to be treated as goods and therefore no CENVAT Credit is admissible on these items either under the category of inputs ....