TaxTMI 
TaxTMI 
2026 (8) TMI 12
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....2022-23 ST dated 25.04.2023 passed by the Commissioner of Central Goods, Service Tax and Central Excise, Belagavi. 2. Brief facts of the case that the cenvat credit availed by the appellant on steel, cement, welding electrodes and gases has been held to be inadmissible because these materials were primarily used for fabrication of structural items, foundations, sheds, platforms, supports, conveyor structures, galleries, pipelines, chimneys and other civil/structural works connected with the cement plant and power plant and these fabricated structures became permanently embedded to the earth and formed part of an immovable property. Since such structures are not movable or marketable goods, they do not qualify as "excisable goods" and the....
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....ioning of various capital goods. Reliance placed on the following decisions: * Vandana Global Ltd. vs. Commissioner of C. Ex and Cus, Raipur, 2018 (16) G.S.T.L. 462 (Chhattisgarh) * M/s. Prasad Explosive & Chemicals vs. Commissioner of CGST & Central Excise - 2023 (6) TMI 1103 - CESTAT KOLKATA * M/s. Vedanta Limited vs. Commissioner of Central Excise, Customs and Service Tax, Rourkela - 2025 (11) TMI 596 - CESTAT KOLKATA * M/s. Ritesh Tradefin Limited vs. Commr. of Central Excise, Bolpur - 2024 (8) TMI 710 - CESTAT KOLKATA * M/s. Lalwani Ferro Alloys Ltd., vs. Commr. of CGST & Central Excise, Bolpur - 2024 (7) TMI 1705 - CESTAT KOLKATA * Ugar Sugar Works Ltd. vs. CCE, C & ST, Belgaum - 2....
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.... Chhattisgarh High Court in Vandana Global Ltd. Versus Commissioner of C. Ex. & Cus., Raipur [2018 (16) G.S.T.L. 462 (Chhattisgarh)]. 4. The learned Authorised Representative (AR) for the Revenue reiterated the findings in the impugned order. 5. We find the issue involved is whether structural steel items such as Galvanized Steel Towers/Structures, Plates, TMT Bars, TOR Road and electrodes used in fabrication of support structure are eligible for cenvat credit as inputs/capital goods. We find that this issue is no longer res integra and this issue has been considered and discussed in detail by this Tribunal in the case of Ultratech Cement Ltd. vs. CCE, Belgaum: Final Order No.21523/2023 dated 03.08.2023 and observed as follows: ....
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....e of Vandana Global Ltd., wherein it is held that:- "4. In the light of the contents of the impugned order of the Tribunal and submissions of the assessee and the Revenue following substantial questions of law are formulated for consideration: (A) Whether the terms 'capital goods' excludes the structures embedded to earth? (B) Whether the goods like angles, joists, beams, bars, plates, which go into fabrication of such structures are not to be treated as 'input' used in relation to their final products as inputs for capital goods, or none of the above? (C) Is the amendment brought in CENVAT Credit Rules, 2004 as per Rule 2 of the CENVAT (Amendment) Rules, 2009 retrospective in nature considering is it cla....
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....not be treated as clarificatory. M/s. Thiruarooran Sugars also considered the issue as to the effect and fundamental value of the evidentiary statement made by the Finance Minister dealing with an amendment in the budget speech. 7. Section 37 of the Central Excise Act, 1944; for short, 'the Act', is a rule making power. Section 37(2)(xvia) provide for the credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods. Section 37(2A) of the Act - The power to make rules conferred by clause (xvi) of sub-section (2) shall include the power to give retrospective effect to rebate of duties on inputs used in the export goods from a date not earlier than the changes in the rates....