2023 (11) TMI 1411

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....pipes, fittings, channels, sheets etc. The period and amount in dispute is as follows: Appeal No.  E/30507/2017 E/30479/2017 E/30026/2019 OIO No. and Date No. 4/2013-CE dated 11.03.2013 No. 32/2013 (C.Ex) dated 28.11.2013 No. 2/2016 (C.Ex) dated 29.02.2016 OIA No. TTD-EXCUS-000-APP044-16-17 dated 23.12.2016 TTD-EXCUS-000-APP038-16-17 dated 23.12.2016 TPT-EXCUS-000APP-102-18-19 dated 25.09.2018 SCN No. & Date V/25/1/120/2012 dated 10.09.2012 227/TCCE/2012-Adjn. (CEx) dated 04.02.2013 V/25/12/72/2015CE (Adjn) dated 31.07.2015 Period of dispute September 2011December 2011 January 2012 to September 2012 July 2014 to March 2015 A....

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....construction in 2010. In the said plant, they installed heavy equipment and plant and machinery. Accordingly, they received various MS items the factory falling under Chapter 72 and 73 of the Central Excise Tariff Act, 1985. In this regard, they availed cenvat credit on the MS items used in the fabrication, mechanical maintenance, repair or replacement of such plant and machinery. 5. The Cenvat Credit on items such as MS Pipes, duplex chains, enmass clains, Klin inlet Z plate, roll bearing unit, etc., used for structural support, was rejected on the ground that the same cannot be considered as components, spares or accessories of capital goods under the definition of 'capital goods' under Rule 2(a) of CCR or as inputs under Rule 2(k) of ....

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....f the capital goods, is extracted below: Rule 2(a) of Cenvat Credit Rules - (a) "capital goods" means :- (A) the following goods, namely :- (i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, [heading 6805, grinding wheels and the like, and parts thereof falling under [heading 6804 and wagons of sub-heading 860692]] of the First Schedule to the Excise Tariff Act; (ii) pollution control equipment; (iii) components, spares and accessories of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; (vii) storage tank, [and]....

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....T HYD (b) India cements Ltd v CCE, 2016-TIOL-2536-CESTAT HYD. (period pertaining to November 2010 to September 2011) (c) CCE, Bangalore-II Vs. SLR Steels Limited reported at 2012 (280) (d) M/s. Singhal Enterprises Pvt Ltd Vs. Commr of Cus & C.Ex, Raipur reported at 2016 (341) E.L.T.372 (Tri-Del) (e) ITC Ltd. v. CCE 2017-TIOL-635-CESTAT-HYD (pertaining to period September 2010 to March 2011) (f) Mundra Ports & Special Economic Zone Ltd. Vs. CCE & C - 2015 (39) STR 726 (Guj.). (g) M/s. Prism Cement Limited Vs. Commissioner of Excise and Service Tax reported at 2016-TIOL-3261-CESTAT-DEL (h) Commr. of Cus. & C. Ex., Meerut-I Vs. Modi Rubber Ltd.- 2000 (119) E.L.T. 197 (Tribunal-LB) ....