2025 (7) TMI 1207

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.... 2. M/s. Divakar Engineering Private Limited (hereinafter referred to as the "appellant") is registered under the category of "maintenance and repair service", "manpower recruitment or supply agency service" and "erection, commissioning and installation service". 2.1. During the course of audit, it was found that the appellant had availed allegedly ineligible CENVAT Credit amounting to Rs.11,76,593/- (inclusive of cesses) on "Pre-Assembly Platforms" falling under Chapter Heading No. 73084000 of the Central Excise Tariff. 3. Pursuant to the above, a Show Cause Notice bearing C.No. V(1)113/STA/BBSR/2014/1870A dated 16.02.2016 was issued, proposing to deny the above CENVAT Credit. The said Notice also proposed demand of interest and i....

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....e appellant had procured duty paid Panel Assembly Platform, Coil Assembly Platform, Coil Lifting Fixture, Column Pre-Assembly Platform, Boiler Drum Lifting Gantry, Coil Welding Jhula and lifting hooks. It is their submission in this regard that these items, which were used as such, qualify as 'capital goods' and were used in providing taxable output services. It is also submitted that the ld. lower appellate authority has disallowed the credit on the ground that the said items do not qualify for the definition of "capital goods" or "inputs"; however, the appellant contends that the goods as described clearly fall under "jigs and fixtures" within the definition of "capital goods" and hence, would qualify as 'capital goods' fo....

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....s and fittings thereof; (vii) storage tank, used - (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or (2) for providing output service; (B) motor vehicle registered in the name of provider of output service for providing taxable service as specified in sub-clauses (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of section 65 of the Finance Act;" (Emphasis supplied) 7.1. From the above definition, it is evident that the goods procured by the appellant clearly fall within the ambit of "jigs and fixtures" under the definition of 'capital goods'. Accordingly, I find that the goods on which the appellant ha....