TMI Blog2012 (9) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... - assessee is entitled to the benefit of cenvat credit - in favour of the assessee - C.E.A. No. 17 of 2010 - - - Dated:- 10-3-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri Jeevan J. Neeralgi, Advocate, for the Appellant. Shri B.G. Chidananda, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. This appeal is by the revenue challenging the order passed by the Tribunal which held that the steel and cement use in the manufacture of storage tank for which the assessee is entitled to Cenvat Credit on steel and cement purchased for constructing a storage tank. 2. The assessee M/s. S.L.R. Steels Limited is carrying on the business of manufacturing pig iron, G. Slag, Coke and Fuel. It holds Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ron/Coke, storage tank, gas storage tanks are capital goods. Steel and cement purchased was an input in the manufacture/construction of the said capital goods. Therefore, the inputs having been used for the construction of storage tank and pollution control equipment as held by the Apex Court in the case of Commissioner of C.Ex., Coimbatore v. Jawahar Mills Ltd. reported in 2001 (132) E.L.T. 3 (S.C.), the assessee is entitled to Cenvat credit. Therefore, the order of the appellate authority was set aside and the order of the assessing authority was restored. Aggrieved by the said order, the revenue is in appeal. 3. Learned counsel for the revenue assailing the impugned order contends that the assessee is not in the business of manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng wheels and the like, and parts thereof falling under Heading 6804) of the First Schedule to the Excise Tariff Act; (ii) Pollution control equipment (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 of appliance used in an office; or (2) For providing output service. 7. A perusal of the aforesaid provision makes it very clear though storage tanks may be immovable property and the pollution control equipment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods viz., storage tank, if any structure for support of capital goods is constructed and steel and cement is used for such support, the assessee is not entitled to the benefit of cenvat credit on the duty paid on such cement and steel. Therefore, there is no ambiguity in any of these provisions. When once a storage tank and pollution control equipment constitutes capital goods and any raw material purchased for construction of those goods, the duty paid could be utilized as a cenvat credit by the assessee notwithstanding the fact that the storage tank is an immovable property. Therefore, the appellate authority committed a serious error firstly in holding that the storage tank is an immovable property and secondly, on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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