2008 (11) TMI 272

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....nbsp; [Order per : Chitra Saha, Member]. - The applicant, a wholly owned subsidiary company of M/s Cement Francais, France, is registered under Central Excise Act, 1944 for manufacture of cement in its factory in Koddappa Dist. Andhra Pradesh. It proposes to expand its production capacity by setting up another manufacturing unit within the precincts of the existing factory. It is claimed in the....

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....he nature and for the purpose as specified above, would be considered as 'Capital Goods' as defined under Rule 2(a) of Cenvat Credit Rules, 2004?" 2. The department opposes the admission of the above application stating that the construction of a plant does not constitute production or manufacture of goods, which is the activity for which an advance ruling can be sought. Besides, the use of ste....

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....ication, the activity of manufacture of cement in respect of which the question of law regarding availability of credit of central excise duty on the so called inputs/capital goods has been sought, appeared to be for an activity which is already being undertaken by the applicant in its existing factory. The applicant confirmed the above to the Authority, when the matter was heard on 22-7-2008. The....