AI Drafter 
TaxTMI 
TaxTMI 
2025 (6) TMI 592
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....led cenvat credit on various inputs, capital goods and input services in terms of Cenvat Credit Rules, 2004. The cement grinding plant being a massive super structure involved integration and interconnection of several machineries, equipments and parts piece by piece and in order to support the structure of the plant, several supporting structures were fabricated using cement and iron & steel materials which included shed, embeddings on the civil foundations to sustain the weight and load when the plant become operational. Accordingly, the appellant for the purpose of setting up of the plant, procured cement, channels, angles, steel bars, plates and other supporting steel structural items and used them for construction of various civil stru....
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.... capital items and availed cenvat credit of central excise duty paid on those goods by treating the same as "inputs" which was disputed by the Revenue on the ground that the plant erected at the site were embedded to the earth and as such, the structures could not be considered as excisable goods for the purpose of availing cenvat credit. It is the submission of the Ld. Consultant Shri R. Parthasarathy that the case of appellant is squarely covered under the definition of "input" as per Rule 2(k) of CCR 2004. He would also submit that under the unamended definition of "inputs" the appellant should be eligible for availment of credit on the disputed goods by considering the same as "inputs". Our attention was drawn to Explanation 2 appended ....
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....e of final products, but also those which are "used in" or in relation to the manufacture of the final products, and this relationship could be either direct or indirect without being weighed down by the fact that they are not included in the final product. Their inclusion or exclusion from the final product, evidently, is not material, as long as the said exercise takes place within factory precincts, used for the purposes of production. 31.2. The scope of the word 'input' has been further clarified in Explanation 2 to include goods, which are used in the manufacture of capital goods, which, in turn, are used in the factory of the manufacturer. 31.3. In other words, any goods, which have any relationship with the ....
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....laratory or retrospective." 6. We have examined the case records including various statements submitted by the appellant, which are annexed to the appeal memorandum. We find that on receipt of the disputed goods, the appellant had availed CENVAT credit under the head 'inputs'. Those goods received in the factory were subsequently used for assembly/manufacture of capital goods, installed within the factory of manufacture of final products. The period under dispute involved in this case is from September 2006 to December 2008. The relevant definition of "input" for consideration of the present dispute as contained in Rule 2(k) ibid at the relevant point of time is extracted herein below. 5. The relevant part of CESTAT Chennai Fina....
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....ld result in the emergence of immovable property, which is non--excisable goods. This view was considered to be no longer good law in the decision of Mundra Ports & Special Economic Zone Ltd. (supra) as well as the decision of the Hon'ble High Court of Chhattisgarh in the case of M/s. Vandana Global Ltd. Vs. Commissioner of C.Ex. & Cus., Raipur -- 2018 (16) G.S.T.L. 462 (Chhattisgarh). The Hon'ble jurisdictional High Court in the case of India Cements (supra) and Thiru Arooran Sugars (supra) has analysed the eligibility of Credit on the basis of user test laid down by the Hon'ble Supreme Court in the case of Commr. of C.Ex., Jaipur Vs. Rajasthan Spinning & Weaving Mills Ltd. 7 -- 2010 (255) E.L.T. 481 (S.C.). These cases assist the argument....