TMI Blog2013 (2) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... - Mr. M.V. Ravindaran, J. Appellant by : Shri S.K. Mall, AR Respondent by : Shri Vinay Kansara, Advocate Per : Mr. M.V. Ravindaran; This appeal is filed by the Revenue against order in appeal No. SKSS/287/SRT-II/2010 dated 30.12.2010. 2. Brief facts that arise for consideration are that the respondent herein availed cenvat credit on HR Coils, MS Plates, Channels, HR Plates etc. for construction of storage tanks wherein raw material and indigenous products are stored. Revenue authorities were of the view that, HR Coils, MS Plates, Channels etc. are since classified under Chapter 72, are not eligible for availment of cenvat credit as capital goods. Show cause notice was issued to the respondent. Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as the certificate issued by Shri P.M. Shah, Chartered Engineer, both of which finds mention in the impugned order. These certificates are mentioned in the impugned order and have not been disputed by the adjudicating authority. Therefore, I have no option but to accept said certificates and agree with the contention of appellant that the disputed goods were used in fabrication of storage tanks. The storage tank is specifically covered in the definition of capital goods under clause (vii) of the Rule 2(a) (A). Therefore, the said goods are inputs as per Explanation 2 above and credit of duty paid on said goods is admissible to the appellant. The said goods are not excluded from inputs due to exclusion clause as inserted vide Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled by Notification No. 16/2009-CE (NT) dated 07.7.2009 and also by Larger Bench of Tribunal in case of Vandana Global Limited vs. CCE [2010 (253) ELT 440 (Tri. LB)]. However, on the basis of Explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2004, the Tribunal has taken consistent view that if the goods of Chapter 72 are used in fabrication of capital goods which are further used in or in relation of manufacture of final products in the factory, the unit is eligible for cenvat credit on such goods falling under Chapter 72 of Central Excise Tariff Act, 1985. Therefore, the appellant is eligible for cenvat credit on said goods falling under Chapter 72 because same were used in fabrication of capital goods which were further used in or in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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