TMI Blog2016 (11) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... ve produced Chartered Engineer certificate/report which has been issued after examining the storage tank installed in the factory premises of the appellant and that Chartered Engineer report is self explanatory for usage of the items but the same has not been placed before the adjudicating authority for consideration but placed before us. In that circumstances, it would be in the interest of justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of casein and lactose. The appellant was operating under the Cenvat scheme and availing cenvat credit on inputs and capital goods. During the period from 31012.2005 to 30.06.2007, the appellant availed cenvat credit on various steel plates, stainless steel rolled coil, stainless steel H.R. Coils, SS Strips Coil, Asbestos packing/Tape, Channels, Shapes and sections, Mill Plates, bars, Jois ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the appellant is entitled to avail cenvat credit on the steel items used in fabrication of storage tank, as storage tank is the capital goods are entitled for cenvat credit under Rule 2(a) of the Cenvat Credit Rule further submits that the storage tank is fixed with nuts and bolts and it can be unfastened, therefore, it cannot be said that it is the immovable property and therefore no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s self explanatory for usage of the items but the same has not been placed before the adjudicating authority for consideration but placed before us. In that circumstances, it would be in the interest of justice to remand matter back to the adjudicating authority for denovo consideration of the issue to entitlement of the cenvat credit on steel items which is claimed by the appellant to be used in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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