2022 (6) TMI 159

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....pellant Shri Ghanshyam Soni, Joint Commissioner (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is entitled for Cenvat Credit in respect of lightings, equipments and fixtures falling under Chapter 85 and 94. The Lower Authority have denied the Cenvat Credit on the ground that it is not used in relation to manufacture of the final product ....

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....er the capital Goods. As regard the Goods falling under Chapter 94 being fixtures in terms of Clause (iii) of Clause A of definition of capital Goods in Rule 2(a), components and accessories of capital goods. All the Goods specified at (i) and (ii),also falling under the category of the rules for this reason also the appellant is entitled for Cenvat Credit. He placed reliance on the following judg....

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....at Credit. As regard the Goods falling under Chapter 94, even if it is accepted that the same are not accessories, the said Goods are covered under definition of input which is reproduced below: (K)- input means- "(i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products wh....

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....nput 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 Deform bar (CTD) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods;" From the re....