2024 (5) TMI 886

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....ch as pipes, chains, jackets, hollow pipes, plates, flats, angles, channels, sheets, rods, beams, cable trays and hand rail pipes, etc., used for fabrication and for structural support. The amount in dispute in the three Appeals is as follows: Appeal No. E/2045/2017 E/2046/2017 E/2047/2017 OIO No. & date 18/2012 (C.Ex) dt.30.03.2012 19/2012 (C.Ex) dt.30.03.2012 20/2012 (C.Ex) dt.30.03.2012 SCN No. & date 25/TCCE/2010-Adjn. (CE) dt.13.05.2010 39/TCCE/2011- Adjn. (CE) dt.28.04.2011 172/TCCE/2011- Adjn. (CE) dt.10.01.2012 Period of dispute Dec 2007 to Feb 2010 April 2010 to Dec 2010 Jan 2011 to Aug 2011 Amount involved Cenvat of Rs.1,92,71,254/- on credit availed on MS items along with interest and penalty of Rs.....

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....finished goods. It also appeared that various MS steel items (movable goods) cannot be considered as components, spares or accessories of capital goods as defined in Rule 2(a) of CCR or as inputs under Rule 2(k) of CCR. Revenue relied on the ruling of the Larger Bench of this Tribunal in the case of Vandana Global Ltd vs CCE, Raipur, to state that credit on MS items, which are used in fabrication of support structures is ineligible. After 07.07.2009, the Appellant had not availed Cenvat credit on steel items used in laying foundation and structures on which the plant and machinery was installed or erected. Accordingly, periodical SCNs were issued as aforementioned, proposing to disallow Cenvat credit. The SCNs were adjudicated on contest vi....