2022 (4) TMI 301

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h.73) b. GI Flush, GI Flush Door and Drop Seal (Ch.83) c. GI Flush partition, GI Flush Door & Drop Seal for Flush Door (Ch.76) d. Wooden Opaque Inpill (part of Megtek Door for Security Purpose) (Ch.83) e. Main Safe Deposit vault Door (Ch.83) (2) Cenvat Credit of Service tax paid on services and availed prior to Central Excise Registration. (3) Cenvat Credit of Service tax paid on services availed during the date of Central Excise Registration to date of plant ready for manufacturing process. 2. Shri P.P. Jadeja, learned counsel appearing on behalf of the appellant submits that Ld. Commissioner (Appeals) denied the cenvat credit of Rs. 8,43,479/-on goods Motorised Fire rated rolling shutter (Ch.73), GI Flush, GI Flush Door and D....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R 8 (Guj) CCE Ahmedabad -I Vs Ferromatik Milacron India Ltd. (ii) 2017 (3) GSTL 24 (Mad.) Sri Rama Vilas Services Ltd. (iii) 2003 (158) ELT 120 (SC) -CCE Vs Tata Engineering & Locomotives Co. Ltd. (iv) 2017(50) STR 88 (Tri.-Hyd.) Hindustan Coca Cola Beverages Pvt. Ltd. Vs CCE, Hyderabad -I, (v) 2017(50)STR 294 (Tri. Chennai) Indian Oil Corporation Ltd. Vs. CCE, Chennai -I (vi) 2017(52) STR49 (Tri. Chennai) Delhi TVS Diesel Systems Ltd. Vs CCE Chennai -IV (vii) 2017(52) STR 56 (Tri.All) Orient Bell Ltd. Vs CCE, Noida (viii) 2014 (301) ELT 592 (Tri. Del) M/s Steel Authority of India Ltd. Vs. CCE Raipur 2.1 He further submit that, CBEC Circular No. 943/04/2011-CX dtd. 29.04.2011, the Board has clarified that goods such as furnit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rrectly taken the cenvat Credit in the impugned matter. 2.4 He further argued that the impugned OIA confirming demand, invoking the larger period is bad in law in as such as the appellant has not concealed any facts from the department. The Appellant has taken the Cenvat Credit bonafidely and has disclosed/shown at the appropriate place in the online return filed. He relies upon the following judgments: (i) 2014 (307) ELT 15(Guj) - Dynamic Industries Ltd. Vs. Commissioner (ii) 2015(322) ELT 410-SC -CCE Vs. Ranka Wires (iii) 2014(34)STR 276(Tri. Del.) -Hi-Tech Power & Steel Ltd. Vs. CCE, Raipur (iv)  Final Order No. A/10021/2018 dtd. 04.01.2018 passed by the CESTAT, Ahmedabad in the matter of Grindwell Norton Ltd. Vs. CST- Vado....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tc are related to building. Therefore, the same is neither capital goods nor input. Whether the goods is input or otherwise it has to be decided on the basis of type of industry and the product manufactured therein. In the present case, the manufacturer is engaged in the manufacture of gold for which the safety of gold is a vital part of the overall manufacturing and trading thereof. I find that all these goods even though are forming part of building but these are all specialized goods which are normally not installed in normal buildings. In the present case, product being gold, the safety of gold is very important. Accordingly, all these goods are specialized items which are installed for the storage and safety of the final product i.e. G....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....credit in respect of Service Tax paid on services prior to obtaining the Central Excise registration and also on the issue that services used during the date of Central Excise Registration till the date plant got ready for manufacturing process. I am of the view that the Central Excise registration is not required for availing the CENVAT credit. The CENVAT credit eligibility is on the condition that the services were received by the assessee, the same was used in or in relation to the manufacture of final product and the final product has been cleared on payment of duty. Therefore, the eligibility of CENVAT credit cannot be related to the Central Excise registration. This Tribunal considering this issue whether the CENVAT credit is admissib....