TMI Blog2016 (8) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... part of biogas plant and Biogas plant is covered under Notification No.6/2006, therefore, parts of biogas plant are also covered. In view of the above, it is apparent that biogas storage tank is examined under Notification No.6/2006 and is exempted under Notification No.67/95. Therefore by relying on the decision of Tribunal in the case of KCP Ltd., the appeal is allowed. - Decided in favour of appellant - E/640/12 - A/88904/16/SMB - Dated:- 29-7-2016 - Mr. Raju, Member (Technical) Shri.H.S. Shirsat, Consultant for appellant Shri.Sanjay Hasija, Supdt. (AR) for respondent ORDER The appellant, M/s.Vaidyanath SSK Ltd. are in appeal against an order demanding: (i) Reversal of an amount equal to 10% or 5% on the value o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The learned AR relies on the impugned order. 4. I have gone through the rival submissions. I find that the issue regarding the reversal of amount under Rule 6 of the Cenvat Credit Rules, in respect of clearance of bagasse, press mud, etc. is squarely covered by the decision of the Tribunal in the case of Balrampur Chini Mills Ltd. (supra) (which has been affirmed by the Hon ble Apex Court). In view of the above, the demand in respect of reversal of amount under Rule 6 of the Cenvat Credit Rules, against clearance of bagasse, press mud, etc. is set aside. 5. In so far as the demand on the HR sheets used for manufacture of biogas storage tank is concerned it is seen that biogas tank is a part of biogas plant. Biogas plant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mine whether such silos are duty paid or not. That is not the point at issue. The silos may be dutiable or may not be dutiable under certain conditions. The Revenue has taken the point that they are immovable. Therefore they are not dutiable. Hence the credit can be denied. That is not the correct approach. In other words, the dutiability of the capital goods is irrelevant. So long as the inputs are used in capital goods which are used within the factory of production, input credit has to be given in terms of Explanation 2 to Rule 2(k). In other words, the said capital goods may be dutiable and if the duty is paid on such capital goods then the appellants would be entitled for Cenvat credit for the duty paid on capital goods. But when such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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