respect of the ''structural components used for laying foundation or making structures for support of capital goods'.
12. Learned Counsel ... admissible in respect of structural components used for laying of foundation or making of structures for support of capital goods/Boiler, therefore, the Tribunal
respect of the ''structural components used for laying foundation or making structures for support of capital goods'.
12. Learned Counsel ... been used for fabrication of capital goods, for repair and maintenance of capital goods, for fabrication of staging structures and supporting structures
items (structural steels) used for fabrication of various structures of plants and machineries at site and /or in manufacture of structures supporting capital goods like ... used for fabrication and manufacture of various structures of plant and machineries including supporting structures for the capital goods. But when said structures are specifically
applied for structural items used in the fabrication of support structures and the same would fall within the ambit of capital goods as contemplated under ... civil structure or a part thereof; or
(b) laying of foundation or making of structures for support of capital goods,
except for the provision
appellants have not succeeded in establishing that the
impugned structures are components of the capital
goods as specified in the table below Rule ... Iron and Steel structures are in the nature of
components of the sugar manufacturing plant. Therefore, the said
structures are capital goods in terms
maintenance (reconditioning) of plant and machinery and (c) for fabricating structural support to capital goods. The appellant is also against the decision of the lower ... third issue (whether the structural materials used to fabricate structural support for erecting capital goods can be considered to be inputs for the purpose
even if it is assumed that the supporting structures fabricated from the structural items are capital goods, such structural items cannot qualify to be inputs ... installation of which supporting structures were fabricated from these structural materials. But such supporting structures were held to be not capital goods in the case
assessee thereafter filed a declaration declaring
the Iron and Steel structures as capital goods.
13.2 In response to a show cause notice of the Department ... claimed in respect of the inputs used for fabrication
items supporting structures of capital goods.
b. Question (ii) is answered in the affirmative by
holding
hand, we find that the structural steel items have been used for the fabrication of support structures for capital goods. The appellants have argued that ... holding that the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods as contemplated under Rule
factory shed, building or laying of foundations or making of structure for support of capital goods. Some of the items like paints and primers were ... these steel items, which are used for supporting structure of foundation of the capital goods. It was further contended that in the facts
