2024 (5) TMI 886

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant has rightly taken Cenvat credit on MS items such 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 Amo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....red to Revenue that the Appellant has availed Cenvat credit on some ineligible MS items used in construction of structures for raw mill/fly ash silo/kiln, which are further used in the manufacture of dutiable 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 a....