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"7. Having considered the rival contentions, I hold that the Appellant is entitled to Cenvat credit on the items of Iron & Steel in question if the same have been used for fabrication of capital goods, for repair and maintenance of capital goods, for fabrication of staging structures and supporting structures etc as no excisable products can be manufactured without the same. Further the amended definition of inputs under the Cenvat Credit Rules provides for availability of Cenvat credit to a manufacturer on all items utilized by the manufacturer in the factory of production. Accordingly, I allow this appeal by way of remand with the direction to the Adjudicating Authority to verify the claim of the Appellant in the light of the directions & findings recorded hereinabove after verification of the utilization of the items of Iron & Steel. Thus this appeal is allowed by way of remand."
o in the fabrication of staging structures to support capital goods / machinery items installed in the factory;
o in the construction of godowns, shed and yard inside the factory premises  The show cause notice issued by the Department has relied upon the statement of Shri Y.P. Singh to describe the end-use of iron and steel items used in the Appellant's factory. The end-use so explained by the authorized representative of the Appellant is neither denied by the Appellant nor by the Revenue at any stage.  the period in dispute is August, 2006 to December, 2006 during which period the Appellant availed CENVAT Credit on articles of iron and steel. The CESTAT after 10 years passed order on 26.09.2016 for verification of utilization of iron and steel items. In compliance to directions of the Tribunal, the Range Supdt. visited the Appellant's factory on 28.02.2018 and gave his report to the effect that it was not possible to ascertain physically whether inputs were used for fabrication of capital goods / staging structures etc. It is understood that the verification took place after 12 years from the date CENVAT Credit was availed by the Appellant in August - December, 2006. After 12 years it is naturally impossible to identify physically the plates, angles, channels, sheets etc. used / fitted in the plant and machinery or in the staging structures or used for repairs and maintenance of plant and machinery.

4.3 Authorized representative reiterated the findings recorded in the impugned order.

5.1 I have considered the impugned order along with the submissions made in appeal and during the course of arguments.

5.2 Impugned order records the findings as follows:

"5. I have carefully gone through the facts and records of the case and submissions made by the Appellant in the grounds of appeal and written submissions made during the personal hearing. The issue to be decided before me is whether the Cenvat Credit availed on the articles of Iron & Steel such as plates/coils/Shape Section/MS Angle/MS Round & Flat/MS Channel, falling under Chapter 72/73 of the Schedule to the Central Excise Tariff Act,1985 as inputs, claimed to have been used in fabrication/maintenance and repair of capital goods, fabrication of staging structures/supporting structures etc., is admissible to the applicant or not. l find that the impugned order arose in the light of CESTAT's Final Order No. A/70997/2016-SM [BR] dated 26.09.2016, wherein the CESTAT had directed the adjudicating authority to verify the claim and held that Cenvat credit on the items of Iron & Steel will be allowable to them if the inputs have been used by the Appellant for fabrication of capital goods, for repair and maintenance of capital goods, for fabrication of staging structures and supporting structures etc. In this regard, I observe that the adjudicating authority has held that "the necessary verification, as per directions of the Hon'ble Tribunal has been carried out through the jurisdictional Assistant Commissioner, who deputed the jurisdictional Range Superintendent for the purpose. The report dated 28.02.2018 submitted by him in the matter categorically states that:
"5. The learned counsel for the Appellant urges that the issue is no longer res-integra. The Hon`ble Madras High Court in the case of India Cements Ltd. have held that an assessee is entitled to Cenvat credit on inputs being items of iron and steel utilised in fabrication of capital goods and repair thereof as well as in fabrication of support and staging structures without which no manufacture of excisable products can take place. The learned counsel have also relied on the orders decided in their favour by a coordinate bench of this Tribunal in final order No. A/51216/2015-SM dated 15/04/2015 wherein similar question of Cenvat credit on items of iron and steel used for repair and maintenance of capital goods in sugar factory was involved. This Tribunal allowing the appeal by way of remand held that if these items were used for the repair and maintenance of capital goods or in fabrication of the capital goods then the assessee is entitled to take Cenvat credit. But such fact is to be ascertained by the Adjudicating Authority on the basis of documents to be produced, and accordingly remanded the matter to the authority for allowing the same subject to verification."