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2023 (9) TMI 517 - CESTAT CHENNAI
Recovery of CENVAT credit taken on capital goods installed / laid in the Marine Terminal Facility (MTF) area - denial on account of no interlinking of the manufacturing process of the factory and jetty (MTF) - HELD THAT:- In the appellant’s own case M/S. CHEMPLAST SANMAR LTD. VERSUS COMMISSIONER, GST AND CENTRAL EXCISE, PUDUCHERRY [2018 (4) TMI 1224 - CESTAT CHENNAI], the very same issue was considered and it was held that the appellant have put up jetty and connected facilities in the sea near Karaikal Port only to facilitate the receipt and transfer of their essential raw materials ethylene to bring it to the factory for further manufacture. Apparently, such handling and receipt of essential raw materials is to be considered as part of integral manufacturing process.
The demand cannot sustain and requires to be set aside - Appeal allowed.