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National Oxygen Ltd. Versus Commissioner of Central Excise, Pondicherry

2016 (11) TMI 819 - CESTAT CHENNAI

Cenvat credit - Cryogenic Tank - whether the central excise duty or service tax is discharged on the cost charged for use of such tanks from the customers. If the answer is in affirmative, the cenvat credit of duty paid on such tank is to be extended - Held that: - The appellants have charged separate amount from the customers for transporting Nitrogen and Oxygen in the Cryogenic Tanks and Central Excise duty is discharged on such cost collected from the customers for transporting the goods in t .....

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aid for GTA service availed by the assessee for outward transportation of the final product from factory to the buyers’ premises was held to be admissible to them. In that case, appellant transported liquefied gases (final product) from their factory to buyers’ premises. Since the gases were to be maintained in liquid form at sub-zero temperatures, cryogenic tanks were used for their storage. These cryogenic tanks containing liquefied gases were mounted on goods transport vehicles belonging to G .....

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. Choudhary, Judicial Member Shri T. Ramesh, Advocate, For the Appellant Shri L. Paneerselvam, AC (AR), For the Respondent Order The appellants are the manufacturers of Oxygen and Nitrogen both in gaseous and liquid form. The appellants have availed cenvat credit of duty paid on Cryogenic Tank, which was used for transporting the Oxygen and Nitrogen gases, falling under Chapter sub heading 96.17 of CETA under Rule 2 (b) of Central Excise Rules during the period March 2005 to November 2005. In th .....

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hibits availment of the credit of duty paid on inputs or capital goods used for providing such taxable service. 2. Ld. Advocate appearing for the appellant submitted that Cryogenic Tank is initially used for storage within the factory and satisfies the condition under Rule 2 (a) (A) of CCR 2004. He further submits that this fact has not been disputed at any stage that the Cryogenic Tank is used for storage within the factory of production or manufacture. The subsequent event is of using such cry .....

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e denied to the appellant. 3. Ld. A.R reiterated the order impugned. 4. Heard both sides and perused the records. I find that in view of the above observations made in the order of the Tribunal, the only point to be looked into is as to whether the central excise duty or service tax is discharged on the cost charged for use of such tanks from the customers. If the answer is in affirmative, the cenvat credit of duty paid on such tank is to be extended. The appellants have charged separate amount .....

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