2024 (10) TMI 1829

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....re manufacturers of cement and clinker falling under Chapter 25 of the Central Excise Tariff Act, 1985. During the course of audit, the department noticed that appellants were availing cenvat credit on items viz., MS Plates, Angles, Channels, Beams, etc., and capital goods under Cenvat Credit Rules (CCR), 2004, which were used for installation/maintenance of the plant and machinery in the factory. Show-cause notices were issued to the appellants denying the irregular availment of cenvat credit. The adjudicating authority after following the principles of natural justice vide Order-in-Original No.14-16/2008-ADC dated 01.04.2008 disallowed total cenvat credit of Rs. 52,84,514/- for the period March 2007 to February 2009 of which appellants ar....

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....rt of Chhattisgarh in M/s. Vandana Global Ltd. (supra) had categorically held that angle, joists, beams, bars and plates which go into fabrication of structures embedded in the earth are eligible as 'inputs' for capital goods since they are used in relation to the final products as inputs. The question as to whether the resultant goods become part of immovable goods is irrelevant for the purpose of determining eligibility. 3.1 He further submitted that the issue involved in the present appeal is no longer res integra and the same has been decided by this Tribunal in the appellant's own case. a) Final Order No. 22119/2017 dated 20.09.2017 passed in Appeal No. E/1609/2012 setting aside the very same impugned OIA no. 128/2012 to th....

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....004, which were used for installation/maintenance of the plant and machinery in the factory. This issue is no longer res integra as it has already been decided vide Final Order No.22119/2017 dated 20.09.2017 in appellant's own against the same impugned Order-in-Appeal No. 128/2012 dated 06.03.2012, wherein the Tribunal observed as: "3. On perusal of the records, it is noticed that the adjudicating authority as well as the first appellate authority has denied the CENVAT credit only on the ground that the said MS channels, angles, sheets, etc., are classified under Chapter 72 and cannot be considered as inputs even if they are used for fabrication of capital goods or for remaking or maintenance of plant and machinery installed in the....