TMI Blog2010 (4) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds including the ground of limitation. Held that - definition of capital goods shows that tubes, pipe fittings and storage tanks are eligible for availment of credit. Inputs as cement, TMT, bars and steel tubes used for construction of such capital goods. Benefit of credit thereon not deniable. Appeal allowed. - E/631/2008 - 711/2010 - Dated:- 12-4-2010 - Shri M.V. Ravindran, Member (J) Shri S.V. Ratnam, Advocate, for the Appellant. Smt. Joy Kumari Chander, JCDR, for the Respondent. [Order]. - This appeal is directed against the Order in Appeal No. 04/2008(V-II)(D)C.E., dated 30th July, 2008. 2. The relevant facts that arise for consideration are : that the appellant herein are service providers under the category of " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inputs for the manufacturing of Capital Goods, which are further used in the factory of the manufacturer. It is his submission that the definition of Capital Goods would cover the credit availed by the appellant. He would also contest that the entire demand is time barred, as the period involved in this case is from April to September, 2005 while the Show Cause Notice was issued on 20th October, 2006. It is his submission that the ST-3 Returns were regularly filed by the appellant with the authorities wherein availment of cenvat credit on the disputed items was clearly indicated. He would rely on the decision of the Tribunal in the cases of Pahwa Chemicals - 2005 (189) E.L.T. 257; L T - 2007 (211) E.L.T. 513 and Usha Martin Construction - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under heading 6804] of the First Schedule to the Excise Tariff Act; (ii) pollution control equipments; (iii) components, spares and accessories of the goods specified at (i) and (ii) (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used - (1) in the factory of the manufacturer of the final products, but does not include any equipment or appliance used in an office; or (2) for providing output service". 8. It can be seen from the above reproduced portion of the definition of Capital Goods, it clearly indicates that the goods, which are used for providing of output service, are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot a manufacturer. It is undisputed that the appellant is not a manufacturer, but a person who is providing output services under the category of 'Storage and Warehouse' services. It is also seen from the definition of Capital Goods that the credit of the duty paid on tubes and pipe fittings, storage tanks is eligible for availment of Cenvat credit. It is undisputed in this case that the inputs viz. cement, TMT bars, and steel tubes are used for the purpose of construction of storage tanks and for the pipelines for transfer of liquid cargo, the benefit of credit cannot be denied to the appellant, as the appellant is using these inputs for manufacture of the capital goods i.e. storage tanks and pipeline for delivery of the cargo from such st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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