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2016 (11) TMI 270 - CESTAT MUMBAI

2016 (11) TMI 270 - CESTAT MUMBAI - TMI - Cenvat credit - Held that: - the respondents had fabricated the tanks for storage of molasses in the factory during the period November 2003 to June 2004 and availed Cenvat credit of the duty paid on plates, angles, channels. It is undisputed that during the period in question, storage tank was mentioned as capital goods in the definition of capital goods and was eligible for availment of Cenvat credit of duty paid on such tanks - Decided in favor of the .....

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ligible 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 India Ltd 2015 (324) ELT 434 (Bom). 4. On careful consideration of the submissions made by both sides, we find .....

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Steels Ltd 2012 (280) ELT 176 (Kar.) wherein their Lordships held as under. 5. In those circumstances, the substantial question which arises for our consideration in this appeal is Whether the duty paid on steel and cement which was used for the construction of storage tank and pollution control equipment could be availed of by the assessee as cenvat credit? 6. In order to answer this question, it is necessary to look into the definition of capital goods as contained in the Cenvat Credit Rules, .....

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erials; (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 .....

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Centrally Twister Deform bar (C.T.D.) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods. 8. Therefore, the notification of the Legislature is very clear that it is only the inputs used in the manufacture or construction of capital goods which is construed as input and cenvat credit is available on the duty paid in purchase of such inputs. If the cement, angles, chan .....

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