TMI Blog2008 (1) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... on that pipes were used outside the factory premises so can’t be considered as ‘used for mfg. process’, is not acceptable – tribunal’s Larger Bench has allowed credit in case of Pepsico India Holdings Ltd, is also applicable to present case - E/500/2005 - 17/2008 - Dated:- 1-1-2008 - Dr. S. L. Peeran, Member (J) and Shri T. K. Jayaraman, Member (T) [Order per: S.L. Peeran, Member (J)]. - 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants. The issue to be decided is whether. the appellants were correct in availing capital goods credit on PVC pipes used for drawing water from a distance of two km from the plant when use of such water was necessary for their manufacturing process and where such a pipe line was connected to the factory from an outside water source as a conveyor mechanism for delivery of water. The adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Pepsico India Holdings Ltd . as reported in 2001 (130) E.L.T. 193-Trib. appears to the apt. The decision distinguishes between an item of capital goods installed outside the factory without any connectivity vis-a-vis item installed outside the factory but connected to the factory. I therefore find that following the ratio of Tribunals decision in M/s. Pepsico Holdings case the PVC pipes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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