2025 (12) TMI 1548

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....Notice was issued on 17/03/2008 by invoking the extended period. After due process, the said notice was adjudicated by the Ld. Commissioner vide impugned Order dated 18.02.2016, wherein the disallowance of Cenvat credit proposed in the notice was confirmed along with interest and penalty. Aggrieved against the disallowance of Cenvat credit along with interest and penalty, the appellant has filed an appeal before Commissioner (Appeals) which came to be dismissed. Being aggrieved, the appellant is before us. 2. The Ld. Counsel appearing on behalf of the appellant submits that they had actually used the said items in the manufacture of capital goods in their factory and accordingly, the said items should be treated as inputs used in the man....

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....ied on the following decisions: (i) A.P.P. Mills Ltd. [2013(291) ELT 585(Tri-Bang.)] (ii) Jawahar Mills Ltd. [2001(132) ELT 3 (SC) (iii) Rajasthan Spinning & Weaving Mills Ltd. [2010(255) ELT 481(SC)] 3.1. The appellant has also challenged the disallowance of credit on the ground of limitation. The appellant submits that the period of dispute in this case is 2003-04 to 2005-06 (September 2005). The appellant had disclosed the taking of credit in their RG-23A Part-I & RG23A Part-II indicating the invoice number, description of the inputs, quantity etc. and the same are statutory documents. The appellants had also submitted ER-1 Returns from time to time and there was no provision in the Central Excise Act and Ru....

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....had not been used by the appellant for building supporting structures of capital goods. As the said items were used for fabricating support of machineries, we hold that the appellant are eligible for the Cenvat credit availed on the said items as 'inputs', as defined under rule 2(k) of the Cenvat Credit Rules. 6.2. Further, as pointed out by the appellant, even vide Circular dated 18.05.2012, Cenvat credit availed on the inputs used for providing supporting structures of the machines were allowed. 6.3. We find that the same view has been expressed by this Bench in the case of M/s. Super Smelters Ltd. (Unit-III) v. Commissioner of C.Ex. & S.Tax, Bolpur vide Final Order No. 77370 of 2025 dated 03.09.2025 [CESTAT, Kolkata]. The relevant ....

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....ide Final Order No.76932/2025 dated 11.07.2025, has held as under; 8. We find that the issue as to whether angles, channels, joists, beams etc. used in the manufacture of the fabrication of machinery was under litigation for quite some time in view of the larger institution of the Vandana Global Subsequently, the Chhattisgarh High Court has set aside the order of the Larger Bench in the case of Vandana Global. This Bench in the case of Steel Authority of India Ltd cited Supra has held that the items which are used in the manufacture of capital goods are eligible for CENVAT Credit, Also, find from the factual records we find that the appellant has submitted a very detailed certificate issued by the chartered engineer 9. Con....