TaxTMI 
TaxTMI 
2026 (8) TMI 918
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....ed reply along with copy of the Chartered Engineer's Certificate showing the details of usage of the materials in their factory premises. They also cited several case laws holding that they are eligible for the Cenvat Credit. They also contested the Show Cause Notice issued on 14.08.2012 taking the ground the same is time barred. After due process the lower authorities have confirmed the demand. Therefore, the appellant is before the Tribunal. 3. The Ld. C.A appeared on behalf of the appellant submits that the Show Cause Notice has been issued relying on the Larger Bench decision of the Vandana Global Limited Vs. CCE-2010 (253) ELT 440 (Tri-LB). He further submits that this Larger Bench decision has been subsequently over-ruled by High Courts and now it is held that the assessees are eligible for a Cenvat Credit on all these items. He relies on the following case laws: a. Steel Authorities of India Ltd. vrs. CGST, Bolpur-Final Order No. 77734/2023. b. Uniglobal papers Pvt. Limited vrs. C.C., GST, Haldia, vide Final Order No. 75090/2023. 4. In view of the above submissions it is prayed that the appellant may be allowed on merits. 5. After this, the Ld. C.A....
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....s that that not all plates fall under Chapter 72 and various items on which credit has been denied in the impugned order fall under Chapters 69, 84 and 85 and are directly covered under the definition of 'capital goods' under Rule 2(a) of the CCR, 2004. Plates' classifiable under Chapters 84 and 85 directly fall under sub-clause (i) of clause (A) of the term 'capital goods' as defined under Rule 2(a) of the CCR, 2004. We agree with the submission of the Appellant. In the impugned order credit has been denied on many items which are classifiable under Chapter 84 and 85 also. They fall under the definition of 'capital goods' under Rule 2(a) of the CCR, 2004 and hence they are entitled for the credit as 'Capital goods' 13. As regards the remaining credit availed on goods falling under Chapters 72, 73 and 74, we observe that the Appellant has furnished a certificate from the Chartered Engineer certifying the end use of certain plates. We observe that the impugned order has erroneously held that the 'plates' are used in factory shed, construction of building foundation etc. and dismissed the CE certificate furnished by the Appellant. The CE certificate certifies the end....
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....t the 'plates' are inputs for the capital goods and hence they are eligible for the credit availed on the 'plates' as 'inputs'. Accordingly, we hold that the demand confirmed in the impugned order is not sustainable. Since the demand itself is not sustainable, the question of demanding interest or imposing penalty does not arise." 12. The Kolkata Bench in the case of Uniglobal Papers Private Ltd. Vs. Commissioner of CGST & CX, Haldia Commissionerate vide Final Order No. 75090/2023 dated 14th March, 2023 considered the issue of entitlement of Cenvat Credit of welding electrodes and MS Angles, Channels etc and has held as under: "4. I also find support from the decision of the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore-II v. SLR Steels Ltd. reported as 2012 (280) E.L.T. 176 (Kar.). The relevant paragraphs are reproduced:- "7. A perusal of the aforesaid provision makes it very clear though storage tanks may be immovable property and the pollution control equipment are included within the definition of ''capital goods'', input as defined in Rule 2(k) makes it clear that ''input'' includes in good....
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....aforesaid decisions, it is my considered view that the impugned orders cannot be sustained and are therefore set aside. The Appeal filed by the Appellant is allowed with consequential relief, as per law." 13. We find that to the factual matrix of the present case, the ratio laid down in the above case laws, is applicable. Accordingly, I set aside the confirmed demand on merits and allow the appeal. 14. I also find considerable force in the arguments of the appellant that the Show Cause Notice issued on 14.08.2012 for the Cenvat Credit taken toward August, 2008 to April, 2009, is hit by time bar clause. It is on record that the appellant has taken the credits and have recorded the same in the RG23A Part I and Part-II and also filed their ER 1 Returns. On the same issue, several cases were decided by the Tribunal holding that assessees would be eligible for Cenvat Credit. Therefore, the appellant could have carried bonafide bill that they are eligible to take the Cenvat Credit. I have for reference the case law of Commissioner of Central Excise, Raipur Vs. Rajaram Maize Products, 2010 (258) ELT 539, (Tri-Delhi) wherein the Tribunal has held as under: "8. The grounds of....
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.... received quantities were found in order. This report is issued without prejudice. Enclose: As above . Patchs MALI. (Samar Bijay Saha) Chartered Engineer Annexure- A 115 The Details of capital goods Manufactured/Fabricated, details of inputs and their quantity used for Fabrication / Manufacturing of Capital Goods SI. No. Description of Goods Description of inputs and their quanity used for fabrication/Manufacturing of capital goods. HR Plate/Coil (M.T.) MS Channel (M.T) Angle (M.T.) Chq.plat Coil (M.T) Beam/ Joist (M.T.) MS Round (M.T.) Total (M.T.) 1 Rolling Mill 23.245 31.760 9.330 10.030 - 22.015 96.380 ? A Re-Heating Furnace 90.326 7.940 20.450 12.120 7.200 - 139.036 3 Coal Gasifier 40.185 12.480 14.393 26.910 17.570 - 113.338 4 Elect. Panels 9.000 10.000 40.910 19,290 - 15.385 94.585 .5 Thermax Quenching Syst. 0.180 - - - - - 0.180 6 Cooling Tower & Bed 6.400 92.495 - - - - 100.495 7 Electrical Drive Arrangement 6.500 - - - - ¥ 6.500 8 Branding & Rib cutting Machine 0.150 - - - - - 0.150 9 Flying Shear & Pinch Roll 0.531 - - ¥ - 0.531 10 Work-Shop . - 6.000 6,000 11 Oil Circulation System 13.995 9.940 - - 0.570 - 24.505 12 EOT Cran....