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2013 (6) TMI 526 - CESTAT NEW DELHICenvat Credit - inputs used in construction of storage tank [temperature controlling facility] (Chapter 73.09 or 84.19) - cenvat credit of duty paid on angles and channels used for the construction of Monorail and platform which form part of towers, acid tank etc. forming a part of their plant. - Held that:- tank with temperature controlling facility is classifiable under Heading 84.19. The contention raised by the appellants that the storage tanks had such facility is not disputed by any specific finding by the Commissioner (Appeals). So prima facie, we are in agreement with the contention of the appellant that they are eligible for cenvat credit of duty paid on such tank. In the case of Monorail and platform also, we see merit in the argument that these are parts of towers and storage tanks and hence prima facie, the assessee appears to be eligible for cenvat credit following the ratio of decision in the case of C.C.E. v. Rajasthan Spinning and Weaving Mills Ltd. - [2010 (7) TMI 12 - SUPREME COURT OF INDIA] - Stay granted.
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