TMI Blog2016 (11) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... ri, Asst. Commr (AR) for appellant Shri D.H. Nadkarni, Advocate for respondent ORDER Per M. V. Ravindran This appeal is filed by the revenue against Order-in-Appeal No. SVS/263/NGP-II/2005 dated 04.08.2005. 2. Heard both sides and perused the records. 3. The issue that is being contested by the revenue is whether the respondent is eligible to avail Cenvat credit of the duty paid on steel plates, angles, channels used for fabrication of storage tank within the factory premises. It is the case of the revenue in this appeal that storage tank is immovable property hence Cenvat credit is not admissible for such proposition they are relying upon the decision of the Honourable High Court of Bombay in the case of Vodafone Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, spares and accessories of the goods specified at (i) and (ii); (iv) moulds and dies, jigs and fixtures; (v) refractories and refractory materials; (vi) tubes and pipes and fittings thereof; and (vii) storage tank, used - (1) In the factory of the manufacturer of the final products, but does not include any equipment of appliance used in an office; or (2) For providing output service. 7. A perusal of the aforesaid provision makes it very clear though storage tanks may be immovable property and the pollution control equipment are included within the definition of capital goods , input as defined in Rule 2(k) makes it clear that input includes in goods used in the manufacture of capital goods which ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it of cenvat credit on the duty paid on such cement and steel. Therefore, there is no ambiguity in any of these provisions. When once a storage tank and pollution control equipment constitutes capital goods and any raw material purchased for construction of those goods, the duty paid could be utilized as a cenvat credit by the assessee notwithstanding the fact that the storage tank is an immovable property. Therefore, the appellate authority committed a serious error firstly in holding that the storage tank is an immovable property and secondly, on the ground that it cannot be bought and sold in the market, the criteria which is totally unwarranted under the circumstances. Therefore, the Tribunal was justified in setting-aside the said orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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