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The Commissioner C&C. E, Visakhapatnam Versus M/s Hindustan Petroleum Corpn. Ltd. Visakhapatnam

2016 (6) TMI 606 - CESTAT HYDERABAD

Credit on MS items used for repair and maintenance of storage tanks used for storing petroleum products - Held that:- The storage tanks are used for storing petroleum products. It is compulsory for the appellant to have these tanks kept under the ear .....

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appellant has to abide by standards/guidelines issued by Oil Industry & Safety Directorate. The product manufactured has to be stored in metallic tanks, which are kept under the earth and these tanks have to be periodically repaired and maintained to .....

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Decided in favour of assessee - E/22737/2014 - A/30302/2016 - Dated:- 28-3-2016 - Ms. Sulekha Beevi, Member(Judicial) Shri S.Srinivas Reddy, AR for the Appellant Shri Nitesh Kumar Kancharla, Advocate for the Respondent ORDER The appeal is filed by R .....

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edit of Ms items (HR plates/sheets) used for repair and maintenance of storage tanks. The department entrained the view that the impugned goods are not covered by the definition of inputs as they were used in the installation of huge tanks embedded t .....

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osed equal amount of penalty. In appeal, the Commissioner (Appeals) observed that in the appellants own case, the Cestat vide Final Order Nos. 20082 & 20083/2013, dated 20-01-2014 has allowed the credit. The Commissioner (Appeals) further observe .....

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