TMI Blog2015 (4) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr S Muthuvenkatraman, Adv. For the Respondent : Mr K P Muralidharan, JC (AR) ORDER Per R Periasami: 1. The issue involved is as to whether the appellant is eligible to avail cenvat credit on the inputs viz. Cement, steel used in the manufacture of Silos during the period from September 2004 to March 2005. 2. After hearing both sides and on perusal of records, we find that the appellants are engaged in the manufacture of cement and clinkers classifiable under chapter sub heading 2523.29 and 2523.90 of the Schedule to the CETA, 1985. They availed cenvat credit on inputs, capital goods and input service. In the present case, they availed cenvat credit on cement, steel etc. used for constructing Silos to be used for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents had taken and utilised the Cenvat credit in respect of the structural items such as MS Plates, Channels, MR Coils, HR coils. The said goods fall within the definition of the capital goods' . The Tribunals have been consistently holding that the impugned items are entitled for Modvat credit. In those circumstances, it is not correct to charge the assessee with suppression of facts, fraud, collusion with intent to evade duty. Therefore, both on merit as well as on bar of limitation, the appeal filed by the Revenue came to be dismissed. It is aggrieved by the said order, the present appeal is filed. 6. This Court had an occasion to consider the very same issue which is involved in this appeal in CEA No. 95/2009 disposed of on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts in the course of manufacturing activity which are also excisable at the time of selling the same to the assessee. It appears even when the storage tanks if specifically mentioned in the definition of capital goods by liberally incorporating these provisions the benefit was extended to the assessee. However, the controversy remains. In order to set right this controversy by a Notification, specifically storage tank is introduced within the definition of capital goods. The said insertion is classificatory in nature. Under these circumstances, even though the said insertion was in the year 2001 we are concerned with the period anterior to the said insertion. Having regard to the aforesaid facts and also the fact that 5. the assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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