CENVAT of input received within the same premises irrespective of number of excise registration is available

Steel Authority of India Limited vs Commissioner of CGST & CX (CESTAT Kolkata)

CESTAT Kolkata held that Factory in terms of Section 2(e) of the Central Excise Act includes any number of inputs within the same premises irrespective of the number of Central Excise registrations. Accordingly, CENVAT of such inputs available.

Facts-

M/s Steel Authority of India Limited, Rourkela Steel Plant (RSP) is a Central Public Sector Enterprise under the Ministry of Steel, Government of India and is engaged in the manufacture of Iron and Steel products falling under Chapters 72 and 73 of the First Schedule to the Central Excise Tariff Act, 1985.

Two Show Cause Notices were issued challenging availment of credit of Rs.5,00,000/- by RSP. The said Show Cause Notices were replied to and were adjudicated vide order in Original No. dated 29.12.2005.

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