TaxTMI 
TaxTMI 
2025 (5) TMI 1748
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....ration as per the directions of the Hon'ble High Court of Rajasthan vide its order dated 22.08.2024 by observing as under: 8. On account of divergent views of various Benches of the Tribunal, the issue as to whether the Cement and Steel Bars used in the Structural foundation to support the plant and machinery embedded qualified either as 'Capital Good' or 'Input' was referred to a Larger Bench by the Tribunal. The Larger Bench in the case of M/s. Manglam Cement Limited Vs. CCE, Jaipur-l vide order dated 05.03.2018, after considering the decisions of the Supreme Court and amendment of the explanation, allowed the claim of the assessee after recording a factual finding that the use of cement and steel was for laying foundati....
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....) ELT 558 (Mad.), 2014 (310) ELT 636 (Mad.) and 2015 (321) ELT 209 (Mad.) has extended the Modvat benefit on Cement and steel items, considering the same as 'capital goods' under Rule 570 of the erstwhile Central Excise Rules, 1994, Since, said rule is parimateria with the present Rule 2(a) of the CCR, 2004, the disputed goods, in the present case, should be considered as 'capital goods' for the purpose of the Cenvat benefit. 9. On perusal of definition of 'Input' extracted above, it would reveal that all the goods (excepting light diesel oil, high speed diesel oil and motor spirit) are considered to fall under such definition, when N used in or in relation to manufacture of final products', whether directly o....
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....apital goods should be eligible for the cenvat benefit under the present set of rules. The relevant paragraph in the said order is extracted herein below :- "44, in the facts of this case, we have to conclude that MS structurals, which support the plant and machinery, which are, in turn, used in the manufacture of sugar and molasses are an integral part of such plant and machinery. The Assessee has clearly demonstrated that structurals as well as foundations, which are elected by using steel and cement are integral part of the capital goods (i.e.. plant and machinery), as they hold in position the plant and machinery, which manufactures the final product. Therefore, in our opinion, whether the "user lest" is applied or the test that they....