TMI Blog2016 (3) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... for storing by product, subsequently sold as finished product, raw materials used in manufacture of tank viz. plates/bottom of plates/roof plates etc., eligible for MODVAT credit. The Tribunal in the case of Commissioner of Central Excise, Meerut-II vs. DSM Sugar (2012 (9) TMI 494 - CESTAT, NEW DELHI ) held that Paint, varnish, thinner etc., used in the manufacture of sugar is eligible for MODVAT credit. The Hon’ble Supreme Court in the case of Commissioner of Central Excise, Jaipur vs Rajasthan Spinning & Weaving Mills Limited (2010 (7) TMI 12 - SUPREME COURT OF INDIA ) held that the iron & steel items are required for fabrication for chimney as integral part of the generator set, as eligible for MODVAT credit. I find that there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts of various machines and the same is not covered under the definition of capital goods. I agree with the appllants submissions in this regard that the said goods are covered under the definition of Capital goods as given in Rule 57 AA (a) (v) of Central Excise Rules, 1944 and Rule (a) (A) (vi) of Cenvat Credit Rules, 2001/2002/2002 as applicable during the relevant period. 6.4 This credit of ₹ 1632644/- on Steel Tubes, HFS Pipes Tubes, HRRS Crills, CRSS Coils, SS Plates, Channels and Angles has been denied on the ground that the same have been used for manufacture of storage tank and conveyance and therefore not covered under the definition of goods. Admittedly, these goods have been used in the manufacture of storage ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest to evade payment of duty and the show cause notice dated 27.10.2005 for the period 2002 to 2003, is barred by limitation. 6. I find that the Tribunal in the case of Star Paper Mills Limited. Vs. Collector of Central Excise, Meerut 1999 (107) E.L.T. 241 (Tribunal) held that the bold rolled coil in plate form used in the manufacture of storage and processing tanks which in turn are used as capital goods in the manufacture of paper, eligible for CENVAT credit. The Hon ble Karnataka High Court in the case of Commissioner of Central Excise, Mysore vs ICL Sugars Limited 2011 (271) E.L.T. 360 (Kar.) held that tank in factory premises for storing by product, subsequently sold as finished product, raw materials used in manufacture of tank ..... X X X X Extracts X X X X X X X X Extracts X X X X
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