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TMI Blog2011 (4) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... e in appeal against the impugned order in which CENVAT credit was denied on MS slotted racks which was being used for storing material, in their factory premises. 2. The facts of the case are that the appellants are manufacturer and are availing CENVAT credit on inputs and capital goods in terms of CENVAT Credit Rules, 2004. During the scrutiny of the records of the appellants, it was observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 2009 (235) E.L.T. 636 (T.-LB) wherein it was held that accessories of capital goods which are being used for delivery of inputs are entitled for CENVAT credit. He further relied on the decision of the CCE v. Sonai Engineering P. Ltd. reported in 2010 (253) E.L.T. 806 (T.-Mum) wherein it was held that the storage system being used for storing the raw material by the respondent is an integral part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich are being used for storing the raw material or not. The contention of the ld. DR is that these MS slotted racks are neither input as per the definition of Rule 2(k) of CENVAT Credit Rules, 2004, as these racks do not form the part of the final product. He further submitted that these racks cannot be said to be a component spares and accessories of the capital goods as per the definition of Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not available. I have seen the decision of Banco Products (India) Ltd. wherein this Tribunal has relied on CCE v. Rajasthan State Chemical Works reported in 1991 (55) E.L.T. 444 (S.C.) "where the apex court has observed that the manufacturing process starts with the drawing of water from the reservoir by applying the same fact it can be safely concluded that manufacturing process starts with th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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