TMI Blog2015 (10) TMI 1939X X X X Extracts X X X X X X X X Extracts X X X X ..... ght to be made by the learned DR. Storage facilities whether for storing of liquid or storing of solid goods remains storing facilities only and once such storage is essential and is required for smooth running of the factory, the construction of the same has to be held in connection with business activity and the materials used in the construction of the same cannot be denied the Cenvat credit. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected with their business so as to allow the Cenvat credit of duty paid on the same. 2. I find that the issue is no more res integra and stand settled by the following decisions :- (1) Bannari Amman Sugars Ltd. v. CCE, Mysore reported in 2010 (250) E.L.T. 326 (Kar.); (2) CCE, Bangalore-II v. SLR Steels Ltd. reported in 2012 (280) E.L.T. 176 (Kar.); (3) CCE, Mysore v. ICL Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e storage tanks in all the decisions are meant for storing of liquids waste, whereas the silos in the present case is meant for storing of cement bags. As such, the ratio of the above decisions would not apply. 4. I find no merits in the above distinction sought to be made by the learned DR. Storage facilities whether for storing of liquid or storing of solid goods remains storing facilities on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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