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2013 (12) TMI 926 - CESTAT CHENNAIDenial of Credit – Capital goods not installed on registered factory premises - Whether the jetty and the pipelines that connect the factory on shore would be treated as an integral part of the factory or not – Held that:- The 'pipelines' are owned by the applicant and further, the applicant obtained the licence from the Port authorities for use of the jetty to transport their raw material through pipelines to their factory on shore - the applicant is directed to deposit Rupees Ten lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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