9911796707
TMI Blog2011 (4) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... .VEERAIYAN This appeal is by the department against the order of the Commissioner (Appeals) by which denial of credit amounting to Rs.1,61,915/- on cement and steel used for fabrication of storage tank was upheld. 2. Heard both sides. 3. Learned Advocate, referring to show cause, submits that the credit used on cement and M.S.Bars used for masonry construction of storage ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned DR reiterates the findings and reasoning of the Commissioner (Appeals). He submits that cement and M.S.Bars have been used for masonry work of storage tank. This might be used in the fabrication of storage tank and which might be part of the permanent structure and therefore these inputs are not eligible for benefit of cenvat credit and he also relies on the decision of the Larger Bench of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, namely, synthetic yarn. 6. Para 39 of the judgment of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. vs. CCE, Raipur reads as under:- There are other details to the Cenvat scheme and we note that the definition of capital goods primarily includes machinery items; components, spares and accessories of the same; and a few other things which have been specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res (in the manufacture of which the impugned goods namely cement and steel items are used) have not been specifically listed under the definition of capital goods . 7. In view of the above, as cement and M.S.Bars are used in the manufacture of storage tank, I hold that the appellant was eligible for cenvat credit. Therefore, the impugned order is set aside and the appeal is allowed with c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
